DAMPAK KONVERGENSI IFRS TERHADAP MANAJEMEN LABA DENGAN STRUKTUR KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2012)
Abstract: The aim of this
study to examine the influence of IFRS convergence toward earning management
with ownership managerial as a moderating variable practice among manufacture
companies listed at Indonesia Stock Exchange. Discretionary accrual with
modified jones is used to determine the earning management practice.
The study was using 37 manufacture company listed in Indonesia Stock
Exchange, with a period between 2009-2012. The hypothesis were tested using
multiple regression analysis and simple regression analysis to examine the
influence of IFRS convergence toward earning management with ownership
managerial as a moderating variable.
The result of this study showed that IFRS convergence has negative
significant influence to earning management, ownership managerial has negative
significant influence to earning management, and ownership managerial at the
time of IFRS convergence that did not have significant influence to earnings
management.
Penulis: Ratu Nurul Qomariah,
Marsono Marsono
Kode Jurnal: jpakuntansidd131043
