PENGARUH KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI DAFTAR EFEK SYARIAH TAHUN 2010-2013

MUHAMMAD IZZAT FIRDAUSI, NIM. 11390082 (2017) PENGARUH KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI DAFTAR EFEK SYARIAH TAHUN 2010-2013. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

Preview	Text (PENGARUH KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI DAFTAR EFEK SYARIAH TAHUN 2010-2013) 11390082_BAB-I_IV-atau-V_DAFTAR-PUSTAKA (2).pdf Download (8MB) | Preview
	Text (PENGARUH KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI DAFTAR EFEK SYARIAH TAHUN 2010-2013) 11390082_BAB-II_sampai_SEBELUM-BAB-TERAKHIR (2).pdf Restricted to Registered users only Download (6MB)

Abstract

Indonesia is a developing country that has been growing into developed countries. One of the motor towards the developed countries is the economy or the more spesific is the company. Companies that consistently contribute to the economic growth with the large number is manufacturing companies. One indicator of the development of the company is profit. Therefore, this study aimed to investigate the effect of IFRS convergence and corporate governance on Earnings Management in companies listed on the Daftar Efek Syariah years 2010- 2013, in addition, this study also intends to prove the alleged differences in the level of earnings management before and after Convergence IFRS. Variables used in this research are the convergence of IFRS, independent commissioners, audit committee, managerial ownership and institutional ownership with a sample of 17 companies. The test was using regression methods (Weight Least Square) and paired sample t test. Based on the output of the regression, the results of the analysis found a significant relationship between the variables IFRS convergence and institutional ownership to earnings management, while variable independent commissioners, audit committee, and managerial ownership have no effect. The second test, using paired sample t test found no difference in the average level of earnings management before and after IFRS convergence.

Share this knowledge with your friends :

Actions (login required)

View Item