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All Journal JURNAL ECONOMIA Jurnal Ilmiah Akuntansi dan Bisnis JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Multiparadigma Infestasi Journal of Auditing, Finance, and Forensic Accounting Neo-Bis JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Akuntansi Aktual JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Scientific Journal of Reflection : Economic, Accounting, Management and Business JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) JISIP: Jurnal Ilmu Sosial dan Pendidikan EKUITAS (Jurnal Ekonomi dan Keuangan) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Aplikasi Akuntansi Jurnal Gema Ngabdi Valid Jurnal Ilmiah Jurnal Abdi Insani Prosiding Konferensi Nasional PKM-CSR Jurnal Abdimas Independen E-JURNAL AKUNTANSI E-Jurnal Akuntansi
Endar Pituringsih
Fakultas Ekonomi Dan Bisnis Universitas Mataram, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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Journal : Infestasi

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MANAJEMEN LABA BERBASIS AKRUAL DAN RIIL SEBELUM DAN SETELAH KONVERGENSI IFRS PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BEI Ni Made Putri Utami; Endar Pituringsih; Biana Adha Inapty
InFestasi Vol 12, No 1 (2016): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v12i1.1799

Abstract

This study aims to provide empirical evidence on earnings management practices on manufacturing companies listed in Indonesian Stock Market before and after IFRS convergence (2007-2011). Accrual earnings management (the level of discretionary accruals) and real earnings management (abnormal cash flow from operation, abnormal production costs, and abnormal discretionary expenses) are observed to analyze earnings management practices. Data was retrieved using the purposive sampling method and tested with paired sample t-test and correlation test. The results empirically showed that there was no difference between accrual earnings management before and after the IFRS convergence. Additionally, real earnings management also showed that there was no difference between before and after the IFRS convergence. Other results also showed that there was no relationship between management interchangeable accrual earnings and real earnings management after convergence of IFRS. The implications of this research provided information to the users of financial statements, especially shareholders and investors to increase the awareness of the opportunities of accrual earnings management and real earnings management through manipulation of the cash flow, sales and production cost by management.
Co-Authors - Sadad Abdul Muis Abdul Syukur Abjadi, Khalid Ahmad Rifai Ajhar . Akma, Hidayatul Akram . Akram, Akram Alamsyah Alamsyah Animah Animah Ayudia Sokarina Aziz Irwandi B. Busaini, B. Baiq Muslihan Hidni Biana Adha Inapty Biana Adha Inapty, Biana Adha Budi Santoso Budy Wiryawan Deddy Suhendra Martua Siburian Denny Cendra Bhakti Dwi Putra Buana Sakti Erfan Agusfiandifutra ERNA WIDIASTUTY Fauzi, Agus Khazin Freddy Susanto Ginta Ginting Hailuddin Hermanto Hermanto Hery Susanto Humaidi Humaidi I Made Adi Gunawan I Nyoman Nugraha Ardana Putra Ida Najati Ida Najati Kadek Budi Suryanata Kadek Dwiyanti Yussilasari Khalid Abjadi Khalid Abjadi Lalu Agus Sudrajat Lalu Hamdani Husnan Lalu Hamdani Husnan Lalu M. Furkan Layali Ihyani Liga Ayun Selatan Lilik Handajani Lilik Handajani Lilik Handajani Luh Putu Resti Mega Artantri M Firmansyah M Irwan M Irwan M. Irwan M. Irwan, M. Irwan Miftahul Su’adah Muh Irwan Muhajir Irfani Muhammad Azlan Muhammad Idham Ni Ketut Surasni Ni Made Putri Utami Novita Susila Wardani Nur Fitriyah Nurlaili Fithriani Oktavia Komala Sari Pebruwardi Hidayat Prayitno Basuki, Prayitno Rahmatia Azzindani Roisatul Aminy Rr Titiek Herwanti Rr. Sri Pancawati Martiningsih Rukmana, Utami N. A. Samuel Christian Ara Sari, Khopipah Wandan Sholihin, Muhammad Khairus Siswadi Siswadi Siti Aisyah Hidayati Sri Indriani Subhan Purwadinata, Subhan Thatok Asmony Thatok Asmony Thatok Asmony Thatok Asmony, Thatok Titiek Herwanti Titiek Herwanti Ulfa, Pipit Rismayani Zaenal Abidin Zulfirman Switriansyah