PENGARUH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2011 - 2012)
Abstract: The research aimed
to give empirical evidence concerning the effect of the IFRS adoption on
earnings management and the test of the difference of earnings management level
between before and after the adoption.
The research objects were the manufacturing companies listed in Indonesia
Stock Exchange for 2 years (2011-2012). The main variables in this research are
IFRS and earnings management. The research also includes several control
variables i.e. size, financial leverage, market to book value and institutional
investors. The data were analyzed by using multiple regression analysis and
different t-test analysis.
In this research, the adoption of IFRS indicates the positive effect on
earnings management. The result of different test analysis also indicates that
there is a statistically significant difference of earnings management level
between before and after the adoption of IFRS. The other result indicates that
among the four control variables, financial leverage indicate the positive
effect on earnings management. Market to book value indicates a negative
effect, whereas institutional investor is found not to have significant effect.
Based on this research concluded that the adoption of IFRS has not fully
guaranteed a decrease in earnings management yet.
Penulis: Abhiyoga Narendra,
Haryanto Haryanto
Kode Jurnal: jpakuntansidd131069
