PENGARUH KONVERGENSI IFRS TERHADAP MANAJEMEN LABA DENGAN KOMPOSISI DEWAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI

Dina Hidayaty - Jurusan Akuntansi Fakultas Ekonomi UNP

Abstract


This study examines the effect of IFRS convergence on earnings management with board independence as moderating variable. 48 manufacture firms listed in Indonesia Stock Exchange, with a period between 2011-2015 the study was using. Discretionary accrual with modified Jones is used to determine the earnings management practice. The hypothesis were tested using on moderating regression analysis.

The result of this study showed that IFRS convergence has negatife effect on earnings management. After using board independence as moderating variable, covergence IFRS has no effect on earnings management. The result of this study not support Marra et al (2011) the board independence and audit committees play an important and effective role in reducing earnings management after the effectiveness of the two coorporate governance mechanism.

 

Keyword: IFRS, Earnings Management, Board Independen.


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