Model Manajemen Laba Akrual Dan Riil Berbasis Implementasi Internasional Financial Reporting Standards

Ahmar, Nurmala and Rokhmania, Nuraini and Samekto, Agus (2016) Model Manajemen Laba Akrual Dan Riil Berbasis Implementasi Internasional Financial Reporting Standards. JURNAL AKUNTANSI DAN INVESTASI, 17 (1). pp. 79-92. ISSN 1411-6227

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MODEL MANAJEMEN LABA AKRUAL DAN RIIL BERBASIS IMPLEMENTASI INTERNASIONAL FINANCIAL REPORTING STANDARDS.pdf

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Abstract

The aim of this study was to investigate the impact of inplementasi International Financial Reporting Standards (IFRS) on accrual earnings management and real earnings management. Adoption of accounting standards have an impact on the way of assessment, measurement and presentation. Samples are manufacturing companies listed in Indonesia Stock Exchange. Accrual earnings measurement method using five measurement approach, and three approaches to the measurement of real earnings management. The results showed that there were differences in real earnings management approach diskretioner costs and production costs. Three of the five methods used accrual earnings management (Modified Jones, Piecewise Linear and Kothari) proved to be the difference between before than after IFRS. While, Stubben Model not proved in this research. Results of this study are expected to have positive contribution on the development some policies related to the adoption of IFRS and the, particularly related to the accrual earnings management and real earnings management. Keywords Earning Management; Accrual Model; Real Earning Management; IFRS

Item Type: Article
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Lecturer
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 05 Jul 2017 06:01
Last Modified: 08 Mar 2019 07:23
URI: http://eprints.perbanas.ac.id/id/eprint/1847

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