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 and MARSONO, Marsono (2013) 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). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

[img]
Preview
PDF - Published Version
281Kb

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

Item Type:Thesis (Undergraduate)
Additional Information:IFRS Convergence, managerial ownership, and earning management
Uncontrolled Keywords:IFRS Convergence, managerial ownership, and earning management
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:40436
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:06 Nov 2013 08:48
Last Modified:06 Nov 2013 08:48

Repository Staff Only: item control page