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ANALISIS PERBEDAAN MANAJEMEN LABA RIIL DENGAN PENDEKATAN BIAYA PRODUKSI SEBELUM DAN SESUDAH IMPLEMENTASI IFRS (StudiEmpirisPada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2011-2013)

MARDANI, KARTIKA KUSUMA (2014) ANALISIS PERBEDAAN MANAJEMEN LABA RIIL DENGAN PENDEKATAN BIAYA PRODUKSI SEBELUM DAN SESUDAH IMPLEMENTASI IFRS (StudiEmpirisPada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2011-2013). Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The purpose of this study was to determine whether there are differences in real earnings management to approach production costs before and after the implementation of IFRS. Real earnings management as the dependent variable in this study is measured using the cost approach to production. Meanwhile, as the independent variable, namely before and after the implementation of IFRS. In this study, using purposive sampling method that takes all the manufacturing companies listed in Indonesia Stock Exchange and resulted in 104 manufacturing enterprises as the study sample. Tool test this hypothesis, namely non-parametric Wilcoxon test different signed ranks test. The results from this research that there is a difference in real earnings management to approach production costs before and after implementation of IFRS. Keywords: Real Earnings Management Approach Production Cost, Before and after the implementation of IFRS

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 04 Jul 2017 06:43
Last Modified: 04 Jul 2017 06:43
URI: http://eprints.perbanas.ac.id/id/eprint/1771

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