The Impact of IFRS Implementation and Board Characteristics on Earnings Management and Value Relevance in Indonesia

Vediana, Vediana (2019) The Impact of IFRS Implementation and Board Characteristics on Earnings Management and Value Relevance in Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini dilakukan untuk menganalisis pengaruh penerapan IFRS dan karakteristik dewan terhadap manajemen laba dan relevansi nilai pada perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2009 hingga 2014. Variable independen dalam penelitian ini adalah IFRS, ukuran dewan, dewan independen, laba per saham dan nilai buku per saham ekuitas, sedangkan variable dependen dalam penelitian ini adalah manajemen laba dan relevansi nilai. Perusahaan yang digunakan sebagai sampel dalam penelitian ini sebanyak 242 perusahaan, yang dapat diperoleh dari laporan tahunan di Bursa Efek Indonesia. Metode regresi panel adalah metode yang digunakan untuk menguji pengaruh variabel independen terhadap variabel dependen. Penelitian ini diuji menggunakan program Statistical Package for the social Sciences (SPSS) dan program E-views untuk menguji data. Hasil penelitian ini membuktikan bahwa penerapan IFRS tidak berpengaruh signifikan terhadap manahemen laba, sedangkan ukuran dewan dan dewan independen memiliki pengaruh signifikan terhadap manajemen laba. Hasil penelitian ini juga membuktikan bahwa laba per saham dan nilai buku per saham ekuitas memiliki pengaruh signifikan terhadap relevansi nilai. ********************************************************************** This research is conducted to analyze the impact of IFRS implementation and board characteristics on earnings management and value relevance of companies which registered in Indonesia Stock Exchange from 2009 until 2014. The independent variables in this research are IFRS, board size, board independent, earnings per share and book value per share, while the dependent variables in this research are earnings management and value relevance. The companies for sample used in this study research are 242 companies, which can be obtained from the annual report in Indonesia Stock Exchange. The method used to examine the effect of independent variables on dependent variables is panel regression method. This research is tested using Statistical Package for the Social Sciences (SPSS) program and E-views program to analyze data. The result of this research shows that IFRS implementation doesn’t have a significant influence on earnings management, while board size and board independent have a significant influence on earnings management. This result also proven that earning per share and book value per share have a significant influence on value relevance.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 18
Uncontrolled Keywords: IFRS implementation, board characteristics, earnings management, value relevance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 21 Oct 2019 08:25
Last Modified: 05 Oct 2020 07:15
URI: http://repository.uib.ac.id/id/eprint/1805

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