PENGARUH KONVERGENSI INTERNATIONAL FINACIAL REPORT STANDARS (IFRS) DAN ARUS KAS BEBAS TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012 – 2016)

Swara Reksa - Jurusan Akuntansi Fakultas Ekonomi UNP

Abstract


The objectives of the research are to find out empirical evidence of the effect of convergence International Financial Report Standars (IFRS) and free cash flow on earnings management. earning management measured using Jones Modified. The population of this research is all of the manufacturing companies listed on the Indonesia stock exchange year period 2012 – 2016. This sample selected by purposive sample method. There are 46 sample companies. The analysis technique in this research uses a multiple linear regeressions analysis. The result showed convergence IFRS has negative significantly on earning management and free cash flow has positif on earning management.
Keyword : converngence IFRS, free cash flow, earning managment and Jones Modified

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