ANALISIS PERBEDAAN MANAJEMEN LABA RIIL DENGAN PENGUKURAN ARUS KAS OPERASI SEBELUM DAN SESUDAH IMPLEMENTASI IFRS (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2011-2013)
Daftar Isi:
- This study aims to determine the difference between real earnings management is done by measuring the operating cash flow pre and post the implementation of IFRS on manufacturing companies listed in Indonesia Stock Exchange. The timeframe of this study is for two years, the period pre the implementation of IFRS in 2011 and the period post the implementation of IFRS in 2013. Subjects used in this study were 179 companies, but after sampling according to criteria that have been determined, then the end subjects study as many as 92 pairs of companies. The focus of this study is the real earnings management by measurement of operating cash flow refers to the measurement Roychowdhury (2006) which states that the Indication of real earnings management with interval -0.075 s / d 0,075. This research is a quantitative study with the help of SPSS software. The data study was obtained from the secondary data obtained from the website owned by the Indonesia Stock Exchange, namely www.idx.co.id and from the Indonesian Capital Market Directory (ICMD). The results showed that there is no difference between real earnings management by measurement of operating cash flow pre the implementation of IFRS with real earnings management by measurement of operating cash flow post the implementation of IFRS. Key words : Earnings Management, Real Earnings Management, Operating Cash Flow