PENGARUH ADOPSI IFRS DALAM PSAK PER 1 JUNI 2012 TERHADAP MANAJEMEN LABA

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PENGARUH ADOPSI IFRS DALAM PSAK PER 1 JUNI 2012 TERHADAP MANAJEMEN LABA

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Title: PENGARUH ADOPSI IFRS DALAM PSAK PER 1 JUNI 2012 TERHADAP MANAJEMEN LABA
Author: Susilawati, Christine Dwi Karya
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%.
URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/8567
Date: 2017-07-20


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