PENGARUH PENERAPAN FAIR VALUE ACCOUNTING TERHADAP INDIKASI MANIPULASI LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN INDUSTRI KEUANGAN DAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2012-2016)

Dilla Palasari - Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Abstract


This research aims to examine the effect of fair value accounting implementation on the indication of financial statement manipulation. The population in this study is the financial industry and banking companies listed on the BEI from 2012 to 2016. The 38 sample companies of this study is determined by using purposive sampling method. The type of data used is secondary data obtained from www.idx.co.id. Data analysis method used is Multiple Regression Analysis. The result showed that (1) Implementation of first level of fair value accounting does not have an effect on financial statement manipulation (2) Implementation of second level of fair value accounting positively affects the indication of financial statement manipulation. (3) Implementation of third level of fair value accounting positively affects the indication of financial statement manipulation.

Keywords: Implementation of fair value accounting, Indication of financial statement manipulation

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References


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