Text
Pengaruh implementasi opsi nilai wajar dalam PSAK 559revisi 2006) terhadap volatilitas laba institusi perbankan yang terdaftar di bursa Indonesia periode 2010-2011
This research aims to know the effect of fair value option implementation under SFAS 55 (2006 revision) on earnings volatility of banks listed at Indonesia Stock Exchange period 2010-2011. Hypotheses testing used multiple regression using 30 banks. The result of this study shows that fair value option not significant on earnings volatility. In other words there is not enough evidence to conclude that fair value option reduce earnings volatility on banking institution in Indonesia.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 8165 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia 2013 |
|---|---|
| Edisi | - |
| Subjek | Accounting Banks and banking Earnings Volatility |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xii , 59 p. ; diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |