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)

dc.contributor.authorMudzakar, Mochammad Kohar
dc.contributor.authorDamopolii, Veronika Listi Ferdini
dc.contributor.authorSeptirianti, Clarisa Tresa
dc.date.accessioned2017-01-16T07:16:33Z
dc.date.accessioned2019-10-21T11:52:27Z
dc.date.available2017-01-16T07:16:33Z
dc.date.available2019-10-21T11:52:27Z
dc.date.issued2016-11-25
dc.description.abstractThe 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 managementen_US
dc.identifier.urihttp://repository.widyatama.ac.id/handle/123456789/7800
dc.language.isoenen_US
dc.publisher4th Gadjah Mada International Conference on Economics and Business 2016,Fakultas Ekonomi & Bisnis Universitas Gadjah Madaen_US
dc.relation.ispartofseries;KII.CD.0183
dc.subjectIFRSen_US
dc.subjectearnings managementen_US
dc.subjectsizeen_US
dc.subjectfinancial leverageen_US
dc.subjectmarket-to-book ratiosen_US
dc.subjectequityen_US
dc.titleThe 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)en_US
dc.typePresentationen_US
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