PENGARUH KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS)TERHADAP TINGKAT MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2011-2012
Daftar Isi:
- The purpose of this study is to examine and analyze pengarauh before and after the convergence of IFRS on the level of earnings management in companies listed in Indonesia Stock Exchange (IDX). Independent variables used in this study is the period before and the period after the convergence of IFRS Convergence IFRS. As for the dependent variable is earnings management, corporate net income, and return on assets (ROA). The research sample used in this study is a manufacturing company that is listed on the Indonesia Stock Exchange. In this study there were 95 companies during the period 2011-2012. Data obtained by purposive sampling. While testing is done with the paired samples t-test. The results of this study hypothesis test can be concluded that there are differences in earnings management before and after IFRS Convergence, where the level of earnings management after IFRS Convergence decreased. So it can be proved that with the use of IFRS Convergence principled-based approach can improve the quality of financial reporting information and reduce the level of earnings management by meminimalisis variety of alternative accounting policies are allowed and expected. Keywords: Convergence of IFRS, Earnings Management, Earnings, Return on assets (ROA)