Analisis Perbedaan Manajemen Laba Sebelum Dan Sesudah Penerapan Standar Akuntansi Keuangan (Konvergensi IFRS) (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI)
Abstract: In this research
will make know and test differential operational profit before and after the
implementation of the financial accounting standards ( IFRS ) converging on
manufacturing companies listed on the Indonesia Stock Exchange.A measuring
instrument used in this research are operational profit accrual management of
real profits and cash flow in the cost of operations and activities
abnormal.The research is classified for study of comparative.The population in
all these studies are manufacturing companies listed on the Indonesia stock
exchange for four years and from 2009 to 2012.The sample of the research is
determined by method purposive sampling so acquired 81 samples.The data used in
the secondary obtained from www.idx.co.id.The sample to a sampling
purposive.Technical data is in engineering documentation.Analysis used in this
research are a test sample t-test paired difference.The results of tests
indicating a statistical that there was no difference in the level of real
profits and accrual management through the activity of operating cash flow and
the cost of a significant before and after the financial accounting standards (
IFRS) converging.Based on these studies concluded that by implementing the convergence
of IFRS in Indonesia had not guaranteed the decreasing level of the net. Based
on the above research results, it is advisable to research further, we
recommend that you perform advanced analyses such as Post-hoc analysis,
Logistic Regression analysis by adding variables such as the size of the
research companies, financial leverage, and institutional investors.
Penulis: Yusvika Pitri
Handayani
Kode Jurnal: jpakuntansidd140805
