PENGARUH FAIR VALUE DAN HISTORICAL VALUE TERHADAP VOLATILITAS LABA MELALUI KINERJA ASET SEBAGAI VARIABEL MEDIASI
Main Article Content
Abstract
Article Details
Authors who publish their articles in Jurnal Sistem Informasi, Keuangan, Auditing & Perpajakan (SIKAP) agree to the following terms:
(1) Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 Internasional (CC BY-SA 4.0) that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
(2) Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
(3) The author is permitted and encouraged to post his/her work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of the published work (See The Effect of Open Access).
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
DAFTAR PUSTAKA
Clubb, C., & Wu, G. (2014). Earnings Volatility and Earnings Prediction: Analysis and UK Evidence. Journal of Business Finance and Accounting, 41(1–2), 53–72. https://doi.org/10.1111/jbfa.12055
DeFond, M., Hu, J., Hung, M., & Li, S. (2020). The effect of fair value accounting on the performance evaluation role of earnings. Journal of Accounting and Economics, 70(2–3), 101341. https://doi.org/10.1016/j.jacceco.2020.101341
Dillard, J. F., Rigsby, J. T., & Goodman, C. (2004). The making and remaking of organization context: Duality and the institutionalization process. Accounting, Auditing & Accountability Journal, 17(4), 506–542. https://doi.org/10.1108/09513570410554542
Dowling, C., & Godfrey, J. (2001). AASB 1037 sows the seeds of change: A survey of SGARA measurement methods. Australian Accounting Review, 11(23), 45–51. https://doi.org/10.1111/j.1835-2561.2001.tb00179.x
Elad, C. (2004). Fair value accounting in the agricultural sector: some implications for international accounting harmonization. European Accounting Review, 13(4), 621–641. https://doi.org/10.1080/0963818042000216839
Fiechter, P. (2011). The effects of the fair value option under IAS 39 on the volatility of bank earnings. Journal of International Accounting Research, 10(1), 85–108. https://doi.org/10.2308/jiar.2011.10.1.85
Fogarty, T. J. (1992). Organizational socialization in accounting firms: A theoretical framework and agenda for future research. Accounting, Organizations and Society, 17(2), 129–149. https://doi.org/10.1016/0361-3682(92)90007-F
Herbohn, K., & Herbohn, J. (2006). International Accounting Standard ( IAS ) 41 : What Are the Implications for Reporting Forest Assets ? Small-Scale Forest Economics, Management and Policy, 5(2), 175–189.
Lestari, N., Maharani, S. N., & Fauzan, M. S. (2020). Analysis of Differences in Measurement of Fair Value and Historical Value of Biological Assets on Income Smoothing (Study on Agricultural Companies in Southeast Asia And Australia). International Journal of Accounting & Finance in Asia Pasific, 3(3), 76–88. https://doi.org/10.32535/ijafap.v3i3.955
Maruli, S., & Farahmita, A. (2011). The Analysis of Application of Fair Value and Historical …. Asia Pacific Journal of Accounting and Finance, 1(2), 133–149.
Utami, E. R., & Prabaswara, A. (2020). The Role of Biological Asset Disclosure and Biological Asset Intensity in Influencing Firm Performance. Journal of Accounting and Investment, 21(3). https://doi.org/10.18196/jai.2103163
Wike Pratiwi (2018). Analisis metode Pengukuran Aset Biologis Berbasis IAS 41 griculture, Voltalitas Laba dan Manajemen Laba Terhadap Nilai Perusahaan pada Entitas griculture yang terdaftar di Bursa Efek Asian. Magister Akuntansi Universitas Negeri Jember.