ANALISIS TINDAKAN REALEARNINGS MANAGEMENT SEBELUM DAN SESUDAH PENERAPAN INTERNATIONAL FINANCIAL REPORTING STANDARD OLEH PERUSAHAAN DALAM KONDISI FINANCIAL DISTRESS (Studi Pada Perusahaan Manufaktur di Bursa Efek Indonesia)
| Main Author: | UMI CHOIRUNNISA , 1411031129 |
|---|---|
| Format: | Bachelors NonPeerReviewed Book Report |
| Terbitan: |
FAKULTAS EKONOMI DAN BISNIS
, 2018
|
| Subjects: | |
| Online Access: |
http://digilib.unila.ac.id/31633/1/ABSTRAK.pdf http://digilib.unila.ac.id/31633/2/SKRIPSI%20FULL.pdf http://digilib.unila.ac.id/31633/3/SKRIPSI%20TANPA%20BAB%20PEMBAHASAN.pdf http://digilib.unila.ac.id/31633/ |
Daftar Isi:
- Penelitian ini bertujuan untuk menguji tindakan real earnings management sebelum dan sesudah penerapan international financial reporting standard oleh perusahaan financial distress. Sampel penelitian terdiri dari 60 perusahaan manufaktur di Bursa Efek Indonesia yang mengalami financial distress tahun 2009-2015. Perusahaan financial distress diukur dengan metode Altman Z-score modifikasi (1995). Real earnings management diukur dengan menggunakan model Roychowdhury (2006). Analisis menggunakan uji independent sample t-test. Hasil dari penelitian ini menunjukkan bahwa tidak terdapat perbedaan signifikan real earnings management sebelum dan sesudah penerapan international financial reporting standard. Kata kunci: Financial distress, real earnings management, international financial reporting standard ABSTRACT This study aims to test the act of real earnings management before and after the implementation of international financial reporting standards by financial distress companies. The research sample consisted of 60 manufacturing companies in Indonesia Stock Exchange which experienced financial distress in 2009-2015. Financial distress companies were measured by the Altman Z-score modification method (1995). Real earnings management was measured using the Roychowdhury model (2006). The Analysis was using independent sample t-test. The results of this study indicate that there is no significant difference in real earnings management before and after the implementation of international financial reporting standards. Keywords: Financial distress, real earnings management, international financial reporting standard