DAMPAK ADOPSI STANDAR PELAPORAN KEUANGAN INTERNASIONAL DAN SISTEM BUSINES NASIONAL TERHADAP MANAGEMEN LABA SERTA KONSEKUENSINYA TERHADAP DAYA DETEKSI AUDITOR

• Main Authors: , Sri Suryaningsum, SE.,Ak.,M.Si., , Prof. Dr. Jogiyanto Hartono M., Ak., M.B.A., Ph.D.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2013
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/119002/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=58981
• Institution: Universitas Gadjah Mada

ThisresearchevokestheissueofTheImpactoftheMandatoryAdoptionoftheInternationalFinancialReportingStandards(SPKI/IFRS)andtheState�sBusinessSystemagainstboththeEarningsManagementandtheAuditor�sDetectingPowerConsequence.WecategorizetheIFRSintotwolevels,thatis,post-IFRSandpre-IFRS.Thepost-IFRSbasedontheprinciple,whilethepre-IFRSbasedontherule.Theprinciplebasisenablesmanagerstorunabroadenedprofessionalpolicyfreelycomparingwiththerulebasis,withtheresultthatthepost-IFRSconditionenablesthemanagerstogetabiggerEarningsManagementopportunity. TheBusinessSystemwascategorizedintoAngloBusinessSystemandContinentalBusinessSystem.TheAngloBusinessSystemhasatransparentandlessconservativecharacter,whiletheContinentalBusinessSystemhasaconfidentialandveryconservativecharacter.TheconfidentialcharacteroftheContinentalenablesthemanagerstogetbiggerEarningsManagement. ThebiggerEarningsManagementneedshigherAuditor�sDetectingPowerduetothemorecomplicatedofauditor�stask.TheAuditor�sDetectingPowerattachedonauditor�squality. TheresearchtooksamplesofcompaniesinAsiaintheyear2000to2009.IttooktenyearstoprovewhethertheEarningsManagement�schangesexistornot.Thetestingonresearchhypothesisusedthescaleoftime2000to2009.ThetimewaschosenuponconsideringthebiasoftheIFRSperformancetransitiontoadopt.Thecollateraltestingappliedonsuspectingcompaniesgroupfrom2007to2009andontheentirecompaniesfortenyearstimeofscale(2000to2009). ThemandatoryoftheIFRSwastestedbasedontwogroups,thatis,thecountriesofthepost-IFRSandthecountriesofthepre-IFRS.ResearchingtheBusinessSystembasedontwogroups,thatis,theAngloSystem-CountriesandtheContinentalSystem-Countries.MeasuringtheEarningsManagementbasedontheAccrualActivitiesandtheRealActivities. ThetestingresultconcludedthattheEarningsManagementshiftdidn�texistonboththeAccrualActivitiesandtheRealActivitiesforthefirstgrou(post-IFRS&Anglo)andthefourthgroup(pre-IFRS&Continental).TheAccrualEarningsManagementgoesdownmoreandmoremerelyoccurredonthethirdgroup(pre-IFRS&Anglo). HypothesisoneestimatedbiggerintervaloftheEarningsManagementonthepost-IFRS�countriesgroupratherthanonthepre-IFRS�countriesgroup.HypothesistwoestimatedbiggerintervaloftheEarningsManagementonContinentalSystemBusinessCountriesratherthantheAngloBusinessSystemountries.TheseEarningsManagementinhypothesisoneandhypothesistwowereexaminedthroughtwomeasurementsbasis,thatis,theAccrualActivityandtheRealActivity.Hypothesisoneandhypothesistwoweretestedthrought-testsampleindependentanalysistool. HypothesisthreeestimatedanintervaloftheEarningsManagementamongstcells.ThecellswereemergedbasedontheMandatoryAdoptionoftheIFRSandontheBusinessSystembecomingfourcells,thatis,thepost-IFRS&Anglo