Analisis Perbedaan Manajemen Laba Sebelum Dan Sesudah Penerapan Standar Akuntansi Keuangan (Konvergensi IFRS) (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI)

Yusvika Handayani - Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Abstract


In this research will make know and test differential operational profit before and after the implementation of the financial accounting standards ( IFRS ) converging on manufacturing companies listed on the Indonesia Stock Exchange.A measuring instrument used in this research are operational profit accrual management of real profits and cash flow in the cost of operations and activities abnormal.The research is classified for study of comparative.The population in all these studies are manufacturing companies listed on the Indonesia stock exchange for four years and from 2009 to 2012.The sample of the research is determined by method purposive sampling so acquired 81 samples.The data used in the secondary obtained from www.idx.co.id.The sample to a sampling purposive.Technical data is in engineering documentation.Analysis used in this research are a test sample t-test paired difference.The results of tests indicating a statistical that there was no difference in the level of real profits and accrual management through the activity of operating cash flow and the cost of a significant before and after the financial accounting standards ( IFRS) converging.Based on these studies concluded that by implementing the convergence of IFRS in Indonesia had not guaranteed the decreasing level of the net. Based on the above research results, it is advisable to research further, we recommend that you perform advanced analyses such as Post-hoc analysis, Logistic Regression analysis by adding variables such as the size of the research companies, financial leverage, and institutional investors.

Keywords: Convergence of IFRS (SAK), The Accrual and Real Earnings Management


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