ANALISIS TERHADAP HUBUNGAN ANTARA KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDART (IFRS), MANAJEMEN LABA DAN KUALITAS AUDIT (Studi Empiris pada Industri Properti dan Real Estat yang Terdaftar di Bursa Efek Indonesia Tahun 2007 dan 2013)

Intan Bias Papeke (Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)
Endang Kiswara (Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)

Diponegoro Journal of Accounting
Volume 4, Nomor 2, Tahun 2015

This study aimed to examine the relationship between the convergence of IFRS , earnings management and audit quality. Based on the research of Van Tendeloo and Vanstraelen (2005), proposed that audit quality may be associated between the convergence of IFRS and earnings management . The research was done by executing the financial reporting in 2007( before convergence IFRS) and in 2013 ( after the convergence of IFRS ) at real estate and property companies  with a total sample  of  34  companies  . Analysis tools  used include  non-parametic Wilcoxon Signed Rank Test, Mann Whitney U test and Sobel test. The results showed that there is differences in earnings management before and after convergence IFRS. In addition, this study reveals that there is no differences in earnings management when the company was audited by big 4 Auditor and non big 4 Auditor. Meanwhile, the results of this study stated that audit quality is not associated  between  the  convergence  of  IFRS  and  earnings  management.Implication  of  this research showed that audit quality is not associated with earnings managementand the relationship between the convergence of IFRS and earnings management