PENGARUH ADOPSI IFRS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Lintang Kurniawati; Rahmawati Rahmawati

doi:10.14710/jaa.11.1.120-133

DOI: https://doi.org/10.14710/jaa.11.1.120-133

PENGARUH ADOPSI IFRS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

*Lintang Kurniawati - Universitas Sebelas Maret, Indonesia

Rahmawati Rahmawati - Universitas Sebelas Maret, Indonesia

Citation Format:

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.

Fulltext View|Download

Keywords: IFRS Adoption, Earnings Management, net income, accrual, cash flows

Article Metrics:

Article Info

Section: Research Articles

Language : EN

In Volume 11, Nomor 1, Tahun 2014

Statistics: 3380 4907

Others articles

HUBUNGAN ANTARA BIAYA MODAL EKUITAS DENGAN TINGKAT PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN MODAL INTELEKTUAL PADA SEKTOR PERBANKAN DI INDONESIA PENGARUH KARAKTERISTIK KOMITE AUDIT DAN PERUSAHAAN TERHADAP KECURANGAN PELAPORAN KEUANGAN ANALISIS PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA DAPATKAH TEORI FRAUD TRIANGLE MENJELASKAN KECURANGAN DALAM LAPORAN KEUANGAN? STRUKTUR KEPEMILIKAN, MEKANISME TATA KELOLA PERUSAHAAN, DAN BIAYA KEAGENAN DI INDONESIA (Studi Empirik pada Perusahaan di Bursa Efek Indonesia) More articles

Most cited articles

Model Deteksi Kecurangan Berbasis Fraud Triangle DAPATKAH TEORI FRAUD TRIANGLE MENJELASKAN KECURANGAN DALAM LAPORAN KEUANGAN? ANALISIS PENGUNGKAPAN EMISI GAS RUMAH KACA PENGAWASAN IMPELEMENTASI “GREEN ACCOUNTING” BERBASIS UNIVERSITY SOCIAL RESPONSIBILITIES (USR) DI UNIVERSITAS NEGERI SEMARANG SERTA STUDI KOMPARASI UNIVERSITAS SE-KOTA SEMARANG PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP LAMANYA WAKTU PENYELESAIAN AUDIT (AUDIT DELAY) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA More cited articles

Last update: 2021-07-26 00:48:09

No citation recorded.

Last update: 2021-07-26 00:48:09

No citation recorded.

Authors who publish with this journal agree to the following terms:

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.

Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.

Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).