Pengaruh Penerapan Cadangan Kerugian Penurunan Nilai (CKPN) PSAK 239 (PSAK 55) dan Cadangan Kerugian Penurunan Nilai (CKPN) PSAK 109 (PSAK 71) Terhadap Kualitas Laba
Banking institutions play a crucial role in supporting a country's economy, especially as a liaison between owners of surplus funds and parties who need funds through credit. Changes in financial accounting standards, which initially used PSAK 239 (PSAK 55) to become PSAK 109 (PSAK 71), regulat...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Program Studi Magister Manajemen Institut Koperasi Indonesia
2025-03-01
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| Series: | Coopetition |
| Subjects: | |
| Online Access: | https://journal.ikopin.ac.id/index.php/coopetition/article/view/5224 |
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