Model Manajemen Laba Akrual dan Riil Berbasis Implementasi International Financial Reporting Standards
Abstract: The aim of this
study was to investigate the impact of inplementasi International Financial
Reporting Standards (IFRS) on accrual earnings management and real earnings
management. Adoption of accounting standards have an impact on the way of
assessment, measurement and presentation. Samples are manufacturing companies
listed in Indonesia Stock Exchange. Accrual earnings measurement method using
five measurement approach, and three approaches to the measurement of real
earnings management. The results showed that there were differences in real
earnings management approach diskretioner costs and production costs. Three of
the five methods used accrual earnings management (Modified Jones, Piecewise
Linear and Kothari) proved to be the difference between before than after IFRS.
While, Stubben Model not proved in this research. Results of this study are
expected to have positive contribution on the development some policies related
to the adoption of IFRS and the, particularly related to the accrual earnings
management and real earnings management.
Penulis: Nurmala Ahmar,
Nuraini Rokhmania, Agus Samekto
Kode Jurnal: jpakuntansidd160720
