THE INFLUENCE OF CONVERGENCE IFRS TO ACCRUAL EARNINGS MANAGEMENT AND REAL EARNINGS MANAGEMENT

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dc.contributor.authorSherlita, Erly
dc.contributor.authorAlfredo, Juannes
dc.date.accessioned2021-02-17T07:04:40Z
dc.date.available2021-02-17T07:04:40Z
dc.date.issued2020
dc.description.abstractThis study aims to provide empirical evidence on convergence of IFRS and the effect to accrual earnings management and real earnings management. This study used mining firm data which is listing on Indonesia Stock Exchange in period 2008-2011 and period 2014-2017 and there are 14 firm used as sample. This study used secondary data. Period 2008-2011 financial statement use to test descriptive statistic at the before stage convergence of IFRS. Period 2014-2017 financial statement used to test descriptive statistic at the after stage convergence of IFRS. The technique of data analysis in this study using simple linear regression analysis. The result of this study find empirical evidence that convergence of IFRS has influence to accrual earnings management through proxy as discretionary accrual. This funding confirmation the result of descriptive statistic that accrual earnings management stage descends at the after stage convergence of IFRS compared to before stage convergence of IFRS. Convergence of IFRS doesn’t have influence to real earnings management through proxy abnormal operation cash flow, after stage convergence of IFRS and also at before stage convergence of IFRS.en_US
dc.identifier.issn0038-111X
dc.identifier.urihttp://repository.widyatama.ac.id/xmlui/handle/123456789/12584
dc.language.isoenen_US
dc.publisherSolid State Technology Volume: 63 Issue: 3en_US
dc.subjectAccrual and Real Earnings Managementen_US
dc.subjectConvergence IFRSen_US
dc.titleTHE INFLUENCE OF CONVERGENCE IFRS TO ACCRUAL EARNINGS MANAGEMENT AND REAL EARNINGS MANAGEMENTen_US
dc.typeArticleen_US
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