PENERAPAN INTERNATIONAL FINANCIAL REPORTING STANDARD TERHADAP MANAJEMEN LABA DI INDONESIA
ABSTRACT: The purpose of this
study was to determine the difference between the earnings management practices
before and after adopting IFRS on the type of manufacturing companies, and to
determine the difference between the earnings management of manufacturing
companies classified as large and small. The data used in this research is
secondary data obtained from the annual reports of the companies listed at
Indonesia Stock Exchange in 2010-2013 which is accessed directly via the
website www.idx.co.id. The population is manufacturing companies listed in
Indonesia Stock Exchange in 2010-2013. The sample selection using purposive
sampling method and obtained a sample of 62 companies. This research is a
comparative research were performed by using test Willcoxon. From the test
results showed that there are differences in earnings management practices
significantly between before and after adopting IFRS as well as the difference
between the earnings management manufacturing companies classified as large and
small.
KEYWORDS: Earnings Management,
International Financial Reporting Standard (IFRS), Manufacturing Company,
Comparative Research
Penulis: Ida Bagus Wira
Sanjaya, I Gusti Ketut Agung Ulupui
Kode Jurnal: jpakuntansidd160095
