Adopsi IFRS dan Pengaruhnya Terhadap Manajemen Laba Akrual dan Manajemen Laba Riil Pada Perusahaan Manufaktur Di Bursa Efek Indonesia

- Ismawati, Rita Yuliana, Yuni Rimawati

Abstract


This study aims to provide empirical evidence on adoption of IFRS and the effect to
accrual earnings management and real earnings management. This study used
manufacturing firm data which is listing on Indonesia Stock
Exchange in 2010-2013 and there are 63 firm used as sample. This study used
secondary data. 2010 and 2011’s financial statement used to test descriptive
statistic at the beginning stage adoption of IFRS. 2012 and 2013’s financial
statement used to test descriptive statistic at the advance stage adoption of IFRS.
The technique of data analysis in this study using multiple linear regression
analysis.
The result of this study find empirical evidence that IFRS adoption has negative
influence to accrual earnings management. This finding confirmation the result of
descriptive statistic that accruals earnings management stage descend at the
advance stage adoption of IFRS compared to the beginning stage adoption of IFRS.
IFRS adoption doesn’t have influence to real earnings management through proxy
as operation cash flow, production cost, and descretioner cost after firm adopted
IFRS at the beginning stage and also at the advance stage adoption of IFRS.


Keywords


Adoption of IFRS, Accrual Earnings Management, Real Earnings Management

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DOI: https://doi.org/10.21107/infestasi.v14i1.4261

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