PENGARUH ADOPSI IFRS DALAM PSAK PER 1 JUNI 2012 TERHADAP MANAJEMEN LABA
No Thumbnail Available
Date
2017-07-20
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Seminar Nasional Akuntansi dan Bisnis (SNAB), Fakultas Ekonomi Universitas Widyatama
Abstract
Indonesia in development of full adopted for the implementation of IFRS. The application of PSAK in 2012
are expected to have positive impact on the performance companies with the reduce level of earnings
management, but in practice the chance indication for increased earnings management. Therefore
researchers interested in studying the impact of the adoption of IFRS in PSAK per 1 June 2012 on earnings
management in PSAK No. 34 on construction contracts relating to the property company.
So researchers are interested in focusing how the effect of the adoption of IFRS in PSAK per 1 June
2012 on earnings management in the property sector. The earnings management can provide positive and
negative signals to investors that have an impact on stock price changes. The researchers also examined how
this IFRS influence on stock prices mediated by earnings management on company property sector. The
results showed IFRS have a negative effect on earnings management 11.1%.
Description
Keywords
IFRS Adopted, Earnings Management, Stock Prices, Property