eprintid: 26303
rev_number: 13
eprint_status: archive
userid: 71
dir: disk0/00/02/63/03
datestamp: 2017-07-13 00:46:30
lastmod: 2017-07-13 01:37:39
status_changed: 2017-07-13 00:46:30
type: thesis
metadata_visibility: show
creators_name: MUHAMMAD IZZAT FIRDAUSI, NIM. 11390082
title: 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
ispublished: pub
subjects: mks
divisions: jur_mks
full_text_status: restricted
keywords: Earnings Management, IFRS Convergence, Good Corporate Governance, Weight Least Square
note: Dr. Misnen Ardiansyah, SE., M.Si., Ak., CA.
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.
date: 2017-05-30
date_type: published
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   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.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/26303/2/11390082_BAB-I_IV-atau-V_DAFTAR-PUSTAKA%20%282%29.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/26303/1/11390082_BAB-II_sampai_SEBELUM-BAB-TERAKHIR%20%282%29.pdf