Adopsi IFRS dan Pengaruhnya Terhadap Manajemen Laba Akrual dan Manajemen Laba Riil Pada Perusahaan Manufaktur Di Bursa Efek Indonesia

Abstract

This study aims to provide empirical evidence on adoption of IFRS and the effect to accrual earnings management and real earnings management. This study used manufacturing firm data which is listing on Indonesia Stock Exchange in 2010-2013 and there are 63 firm used as sample. This study used secondary data. 2010 and 2011’s financial statement used to test descriptive statistic at the beginning stage adoption of IFRS. 2012 and 2013’s financial statement used to test descriptive statistic at the advance stage adoption of IFRS. The technique of data analysis in this study using multiple linear regression analysis. The result of this study find empirical evidence that IFRS adoption has negative influence to accrual earnings management. This finding confirmation the result of descriptive statistic that accruals earnings management stage descend at the advance stage adoption of IFRS compared to the beginning stage adoption of IFRS. IFRS adoption doesn’t have influence to real earnings management through proxy as operation cash flow, production cost, and descretioner cost after firm adopted IFRS at the beginning stage and also at the advance stage adoption of IFRS.