PENGARUH KOMISARIS INDEPENDEN DAN KONSERVATISME AKUNTANSI TERHADAP MANAJAMEN LABA SELAMA PROSES ADOPSI INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) (Studi Empiris Seluruh Perusahaan yang Terdaftar di Bursa Efek Indonesia 20092014)
| Main Author: | ABDILLAH, RICKY |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2016
|
| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/12420/1/PENGARUH%20KOMISARIS%20INDEPENDEN%20DAN%20KONSERVATISME%20AKUNTANSI%20TERHADAP%20MANAJEMEN%20LABA%20SELAMA%20PROSES%20A.PDF https://eprints.untirta.ac.id/12420/ https://feb.untirta.ac.id/ |
Daftar Isi:
- The purpose of this study is to investigate: (1) the effect of independent commissioner on earning management during the adoption process of International Financial Reporting Standards (IFRS), (2) the effect of accounting conservatism on earning management during the process of IFRS. The data were calculated by software Statistical Product and Service Solution (SPSS) software. Samples of this study were collected from 169 non-financial companies listed in Indonesia Stock Exchange period 2009-2014. Multiple linier regression were used in this study, used two data settings pre-significant revision of IFRS period 2009-2011 and post-significant revision of IFRS period 2012-2014. The result of this study found that independent commissioner still can influenced earning management after significant revision of IFRS and accounting conservatism level on influencing earning management were decreased after significant revision of IFRS. Keyword: Earning Management, Independent Commissioner, Accounting Conservatism, International Financial Reporting Standards (IFRS)