THE IMPLEMENTATION OF PSAK NO. 4 AND 22 CONCERNING SEPARATED FINANCIAL STATEM…
Abstract
The aim of this study is to identify the compliance of manufacturing companies listed in IDX year 2015-1017 on PSAK 4 and 22, and its impact on investment efficiency. The study used a Quasi-experimental design which seeks to establish a cause-effect relationship between two or more variables. The data collection technique used is documentation which is published annual reports of manufacturing companies listed in Indonesia Stock Exchange for the period of 2015 – 2017. Data analys…
