Dinamika
Vol 2 No 2 (2022): DINAMIKA : Jurnal Manajemen Sosial Ekonomi

PENGARUH ADOPSI IFRS TERHADAP MANAJEMEN LABA DI INDONESIA

Kurniawati, Nidya Oktavia (Unknown)
Ratnaningrum, Ratnaningrum (Unknown)

Article Info

Publish Date
30 Oct 2022

Abstract

This study aims to examine the effect of IFRS adoption on earnings management. Since 2012 Indonesia has adopted IFRS which is an internationally accepted high quality financial reporting standard. One of the characteristics of the quality of financial statements is the low level of earnings management. The population in this study are manufacturing companies listed on the Stock Exchange, with a sample of 115 companies before the adoption of IFRS and 115 companies after the adoption of IFRS. The results showed that there was no effect of IFRS adoption on earnings management practices.

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Journal Info
Dinamika
Website

Abbrev

dinamika

Publisher

Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Merupakan peer-reviewed journal yang mempublikasikan artikel-artikel ilmiah dalam bidang ilmu-ilmu ekonomi manajemen dan bisnis yang meliputi bidang manajemen operasional, manajemen sumber daya manusia, manajemen keuangan, manajemen pemasaran, sosial, Ekonomi yang dikelola dan diterbitkan oleh LPPM ...