Mandira, Reza (2015) PENGARUH KOVERGENSI IFRS TERHADAP ALTERNATIF MEKANISME EARNINGS MANAGEMENT: PENGUJIAN PADA MANAJEMEN LABA AKRUAL, MANAJEMEN LABA RIIL DAN MANAJEMEN LABA NON GAAP (Studi Empiris pada Perusahaan Non Keuangan dan Non Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2009-2013). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to determine whether to do the convergence of International Financial Reporting Standards (IFRS) will affect the management of a company's earnings. In relation to the purpose of this study, earnings management viewed through alternative mechanisms of earnings management is divided into three proxy ie accrual earnings management, real earnings management and earnings management non Generally Accepted Accounting Principles (GAAP). Retrieval of data in this study using purposive sampling method in nonfinancial and non banking companies listed on the Indonesia Stock Exchange (BEI) in the year 2009-2013. The samples of this study as many as 170 companies. The data were tested using multiple regression analysis and logistic regression. The results show that the convergence of IFRS significantly influence the decrease in accruals and real earnings management, but has a significant influence on the increase in non-GAAP earnings management. Keywords: international financial reporting standards (ifrs), accruals earnings management, real earnings management and non-gaap earnings management.

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