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All Journal Diponegoro Journal of Accounting
Ratu Nurul Qomariah
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Economics, Econometrics & Finance

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DAMPAK KONVERGENSI IFRS TERHADAP MANAJEMEN LABA DENGAN STRUKTUR KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2012) Qomariah, Ratu Nurul; Marsono, Marsono
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study to examine the influence of IFRS convergence toward earning management with ownership managerial as a moderating variable practice among manufacture companies listed at Indonesia Stock Exchange. Discretionary accrual with modified jones is used to determine the earning management practice. The study was using 37 manufacture company listed in Indonesia Stock Exchange, with a period between 2009-2012. The hypothesis were tested using multiple regression analysis and simple regression analysis to examine the influence of IFRS convergence toward earning management with ownership managerial as a moderating variable. The result of this study showed that IFRS convergence has negative significant influence to earning management, ownership managerial has negative significant influence to earning management, and ownership managerial at the time of IFRS convergence that did not have significant influence to earnings management.
Co-Authors Marsono Marsono