Analisis Pengaruh Penerapan International Financial Reporting Standards (IFRS) terhadap Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Valentin, Debby Chynthia (2019) Analisis Pengaruh Penerapan International Financial Reporting Standards (IFRS) terhadap Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini bermaksud untuk mengetahui dampak penerapan International Financial Reporting Standard (IFRS) terhadap tingkat manajemen laba pada perusahaan yang terdaftar di Indonesia. Variabel dependen dalam penelitian ini adalah manajemen laba dimana pengukurannya menggunakan model modified by Kothari et al. (2005). Variabel independen dalam penelitian ini adalah International Financial Reporting Standard (IFRS). Adapun variabel kontrol berupa ukuran perusahaan, rasio leverage, rasio pertumbuhan, arus kas operasional perusahaan, perubahan saham biasa, tingkat pengembalian aset, rugi dan auditor. 1328 data observasi atau setara dengan laporan 255 perusahaan non-keuangan di Indonesia selama 6 tahun berturut-turut dari tahun 2009 sampai dengan 2014. Pemilihan sampel dilakukan dengan metode purposive sampling dari laporan keuangan tahunan yang diterbitkan di situs www.idx.co.id dan situs resmi perusahaan. Siklus pengolahan data dimulai dari uji statistik deskriptif dan uji outlier dengan bantuan perangkat lunak SPSS versi 22 dilanjutkan dengan regresi panel dan uji hipotesis dengan program statistika Eviews10. Hasil dari penelitian ini menunjukkan bahwa penerapan IFRS, rasio leverage, arus kas operasional, tingkat perputaran aktiva dan variabel rugi berdampak signifikan negatif terhadap manajemen laba. Rasio pertumbuhan dan ukuran perusahaan berdampak signifikan positif terhadap manajemen laba sedangkan perubahan saham biasa (EISSUE) dan auditor tidak berdampak signifikan terhadap manajemen laba. ********************************************************************** This study intends to determine whether International Financial Reporting Standards (IFRS) have an impact on earnings management in listed companies in Indonesia. Earnings management measured by modifying model Kothari et al. (2005) is used as dependent variable. The independent variable in this study is International Financial Reporting Standard (IFRS). The control variables are company size, leverage, growth, company operating cash flow, changes in ordinary shares, turnover, loss and auditor. 1328 observation data or equal to 255 listed non-financial companies in Indonesia for 6 consecutive years from 2009 to 2014 were used in this study. The sample is taken from annual reports published on the site www.idx.co.id and the company's official website. Data processing cycle starts from descriptive statistical test and outlier test using SPSS version 22 software followed by panel regression test and hypothesis test using Eviews10. The results of this study indicate that implementation of IFRS, leverage, operating cash flow, turnover and loss show negative significant impact on earnings management. On the other hand, the results also indicate that growth and size show significant positive meanwhile EISSUE and auditor have no significant impact on earnings management.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 23
Uncontrolled Keywords: IFRS, earnings management, financial accounting
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 09:08
Last Modified: 05 Oct 2020 07:28
URI: http://repository.uib.ac.id/id/eprint/1868

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