PENGARUH ADOPSI IFRS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
ABSTRACT: The study aims to
know the influence of IFRS adoption toward earnings management that is assessed
by three measure of earnings smoothing. They are diversification of net income
(ΔNI), center ratio of net income (ΔCF), and correlation between accrual and
cash flows. This Study also uses the control variabel to get other different
influences such as leverage, growth, and ROE. The population in this study is
manufactured-based company listed in the Indonesian Stock Exchangein periode of
2007 and 2013. Sample are obtained by purposive sampling and there are 226
companies that fit the criteria. Because there are abnormal data in the early
testing, researcher does the reduction of data that contains outliers, until
get 190 sample that can be used. The analysis uses the classic assumption test,
and liniear analysis regression. To analyze, researcher use the SPSS 21 for
windows. The findings show that there
is influence IFRS adoption toward earnings management. Furthermore, earning
management is lower after IFRS adoption. Control variable size influence the
behaviour of manager in earnings management practically. Variable leverage,
growth, and ROE do not influence behaviour manager in earning management
practically.
Penulis: Lintang Kurniawati, Rahmawati
Kode Jurnal: jpakuntansidd140902
