MANAJEMEN LABA BERBASIS AKRUAL DAN RIIL SEBELUM DAN SETELAH ADOPSI IFRS

• Main Authors: , YAYU PUTRI SENJANI, , Prof. Dr. Slamet Sugiri
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2012
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/99212/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=55492

This study aims to provide empirical evidence on earnings management practices in the Europe Union in three years before and after the mandatory IFRS adoption. Earnings management practices what are observed is accrual earnings management (the level of discretionary accruals) and real earnings management (abnormal cash flow from operation and abnormal production costs). Data is retrieved from OSIRIS database by using the purposive sampling method and was tested with paired sample t-test and independent sample t-test. The results showed empirically that there is no difference between accrual and real earnings management in the period before and after the mandatory IFRS adoption. Other results also showed that accruals and real earnings management are positively correlated for abnormal production costs after the mandatory IFRS adoption. Sensitivity analysis indicated accrual earnings management in companies which adopt IFRS by voluntary is smaller than which adopt by mandatory. Further, the accrual earnings management in companies which adopt IFRS by voluntary increased after adoption. This shows that there is a relationship between the companies�s IFRS adopting timing with accrual earnings management practices. While the testing of real earnings management, there is no difference between the real earnings management in the before and after the IFRS adoption period.