Aulia, Zuhrotul Humairoh (2015) Analisis Perbedaan Manajemen Laba Sebelum Dan Sesudah Konvergensi International Financial Reporting Standard (Ifrs). Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
This study aims to provide empirical evidence of whether there are differences in earnings management before and after konverensi International Financial Reporting Standards (IFRS) in all companies listed in Indonesia Stock Exchange. To prove this hypothesis, this research can be done by calculating the value of accrual earnings management, Abnormal operating cash flow, and the value of abnormal production costs. This study has the entire study sample manufacturing companies listed in Indonesia Stock Exchange during the four years from 2010 until 2013. These samples were determined by the method of purposive sampling So acquired 49 companies over a period of 4 years. The type of data that is used in the form of secondary data obtained from www.idx.co.id. Data collection techniques used is the engineering documentation. The analysis used in this study by using Paired Sample T-test and Wilcoxon Signed Rank Test. The results of the test showed that the first hypothesis there is no significant difference in accrual earnings management before and after the convergence of IFRS. Furthermore, the second hypothesis, there is no significant difference in the real earnings management through operating cash flow. And the third hypothesis, there are significant differences in real earnings management through production costs. It can be concluded that the accounting standards menerapan the International Financial Reporting Standards (IFRS) in Indonesia, there are companies that perform earnings management after IFRS. Which means that the convergence of IFRS has not fully provide the positive goal to reduce earnings management. Based on the research results, it is suggested for further research should perform analysis on the same topic, adding that discussions with taxation. Keywords: Accrual earnings management, real earnings management through operating cash flows, and real earnings management through production costs before and after the convergence of IFRS.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Magang Magang |
| Date Deposited: | 12 Nov 2019 03:27 |
| Last Modified: | 12 Nov 2019 03:27 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/4333 |
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