Bagus, Jessica and Feliana, Yie Ke (2019) Tingkat Konservatisme Dan Manajemen Laba Pada Periode Adopsi IFRS Di Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2012-2017. In: Konferensi Regional Akuntansi (KRA) VI, 24-25 April 2019, STIESIA.
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TINGKAT KONSERVATISME DAN MANAJEMEN LABA PADA PERIODE ADOPSI IFRS DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2017.docx - Accepted Version Restricted to Registered users only Download (487kB) |
Abstract
This study aims to determine the level of conservatism and earnings management in the period of IFRS adoption in Indonesia. This research used a quantitative approach and was tested using a different group test, ANOVA test and MANOVA test to measure earnings management levels while a regression test was used to measure the level of conservatism. The object of this research is all manufacturing companies listed in Indonesia Stock Exchange (BEI) for the period of 2010. The number of samples used in this research is 516 years-companies. The dependent variable used is Discretionary Accruals, Residual Cash Flow from Operations and Residual Production Cost. Whereas conservatism is measured based on Stock return multiplied by the dummy variable of return. The level of conservatism and earnings management in this study focuses on after the adoption of IFRS. The results of this study indicate that IFRS adoption is not able to increase accounting conservatism in financial statements. In addition, the greater adoption of IFRS is not able to reduce the level of overall earnings management both in accrual earnings management and real earnings management. Manufacturing companies in Indonesia are too focused on good financial statements and in accordance with the applicable financial reporting framework.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Business and Economic > Department of Accounting |
| Depositing User: | Yie Ke Feliana 3193 |
| Date Deposited: | 15 Nov 2019 11:18 |
| Last Modified: | 24 Mar 2021 16:15 |
| URI: | http://repository.ubaya.ac.id/id/eprint/36690 |
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