Detail Inovasi Perguruan Tinggi


Tema: 4th Gadjah Mada International Conference on Economics and Business 2016
Judul: "The Influence of International Financial Reporting Standard (IFRS) Adoption on Earnings Management (Empirical Studies on Food and Beverages Companies Listed in Indonesia Stock Exchange 2010-2013) "
Perguruan Tinggi: Universitas Widyatama
Jenis/sdm: dosen/0403055702#0402048501

Tahun: 2016

The purpose of the research is to give empirical evidence of the effect of the IFRS adaptation on earning management. The research objects are the food and beverage companies listed in Indonesia Stock Exchange in 2010-2013. The main variables are IFRS and earnings management and other control variables i.e. size, financial leverage, market to book ratios, and equity. The data use multiple regression analysis and different t-test Paired Two Samples analysis. The results are that four controls variables, size and institutional investors have a positive influence on the earnings management. Financial leverage and market to book value indicate negative influence for earnings management. Partially, the IFRS adoption gives negative effects and insignificant for earnings management but simultaneously the IFRS adoption and control variable i.e. size, financial leverage, market-to-book ratios, and equity holdings by institutional investors influence positively and significantly for earnings managements. The result analysis t-test paired two samples test shows no significant differences between the level of earnings management level before and after the IFRS adoption. Based on this research, partially, IFRS adoption has no impact on earnings management