Cahyani, Tiara Riswanti (2021) Studi Komparatif Rata-Rata Pendapatan Berdasarkan Psak 44 Dan Simulasi Rata-Rata Pendapatan Berdasarkan Psak 72 (Studi Empiris Pada Perusahaan Real Estat Tahun 2019). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji apakah terdapat perbedaan antara rata-rata pendapatan berdasarkan PSAK 44 dan simulasi rata-rata pendapatan berdasarkan PSAK 72. Objek penelitian adalah perusahaan real estat yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019. Pengambilan sampel menggunakan teknik purposive random sampling dan diperoleh sebanyak 23 sampel. Analisis data dengan uji t independen (Independent t-test) menggunakan program Statistical Package for the Social Sciences (SPSS). Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan antara rata-rata pendapatan berdasarkan PSAK 44 dan simulasi rata-rata pendapatan berdasarkan PSAK 72 pada perusahaan real estat yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019.
English Abstract
This study aims to examine whether there is a difference between average income based on PSAK 44 and average income simulation based on PSAK 72. The objects of the study are real estate companies listed on the Indonesia Stock Exchange (IDX) in 2019. The purposive random sampling technique results in 23 samples of data analyzed by independent t-test (Independent t-test) utilizing the Statistical Package for the Social Sciences (SPSS) software. The results indicate that there is no difference between average income based on PSAK 44 and average income simulation based on PSAK 72 in real estate companies listed on the Indonesia Stock Exchange (IDX) in 2019.
Other obstract
-
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0521020068 |
| Uncontrolled Keywords: | PSAK 44, PSAK 72, Rata-Rata Pendapatan, PSAK 44, PSAK 72, Average Income |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 04 Nov 2021 02:50 |
| Last Modified: | 23 Feb 2022 01:57 |
| URI: | http://repository.ub.ac.id/id/eprint/186450 |
![[thumbnail of DALAM MASA EMBARGO]](http://repository.ub.ac.id/style/images/fileicons/text.png) |
Text (DALAM MASA EMBARGO)
- TIARA RISWANTI CAHYANI.pdf Restricted to Registered users only until 31 December 2023. Download (1MB) |
Actions (login required)
 |
View Item |