Simanjuntak, Samuel and Lindrianasari, Lindrianasari and Kesumaningrum, Ninuk Dewi and Oktavia, Reni (2020) THE COMPARATIVE ANALYSIS OF AGRICULTURE SECTOR REGULATIONS BEFORE AND AFTER IMPLEMENTATION OF PSAK 69 AGRICULTURE. Technical Report. Pusaka Media.

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Abstract

Implementation of PSAK 69 Agriculture was second year implemented, since 1 January 2018. Mostly, every new regulation have a pro and contra for assumed this regulation. PSAK 69 is the hope of agriculture business actors regarding the clarity of regulations that accommodate agricultural business activities. Because before PSAK 69 was inforced, there is no regulation can accommodate the agriculture business on specific. So, this study wants to explain how implementation PSAK 69 for annual report in many agriculture companies, and give an explains what’s the difference of the regulation before implementation PSAK 69 and after implementation PSAK 69. Keywords: Earnings response coefficient, agriculture, implementation PSAK 69, and regulation.

Item Type:	Monograph (Technical Report)
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User:	NINUK DEWI
Date Deposited:	17 Nov 2020 06:38
Last Modified:	17 Nov 2020 06:38
URI:	http://repository.lppm.unila.ac.id/id/eprint/25786

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