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.