?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=Pengaruh+Konvergensi+IFRS+Terhadap+Kualitas+Laba+Dengan+Kepemilikan%0D%0AManajerial%2C+Kepemilikan+Institusional+dan+Corporate+Governance+Sebagai%0D%0AVariabel+Moderasi&rft.creator=DEDY+PRASTYO%2C+0911031035&rft.subject=HF5601+Accounting&rft.description=Penelitian+ini+bertujuan+untuk+mengetahui+pengaruh+konvergensi+IFRS+terhadap%0D%0Akualitas+laba+dengan+kepemilikan+manajerial%2C+kepemilikan+institusional+dan%0D%0Acorporate+governance+sebagai+variabel+moderasi.+Konvergensi+IFRS+diukur%0D%0Amenggunakan+variabel+dummy.+Kualitas+laba+sebagai+variabel+dependen+diukur%0D%0Amenggunakan+discretionary+accrual+dengan+menggunakan+model+Modified+Jones.%0D%0AKepemilikan+manajerial+diukur+dengan+cara+membagi+saham+yang+dimiliki+oleh%0D%0Amanajer+dengan+total+saham+yang+beredar.+Kepemilikan+institusional+diukur%0D%0Adengan+membagi+saham+yang+dimiliki+oleh+institusi+dengan+total+saham+yang%0D%0Aberedar.+Komisaris+independen+diukur+dengan+membagi+jumlah+komisaris%0D%0Aindependen+dengan+total+dewan+komisaris.%0D%0APenelitian+ini+menggunakan+sampel+perusahaan+manufaktur+selama+tahun+2010+-%0D%0A2014+dengan+menggunakan+metode+purposive+sampling.+Data+yang+digunakan%0D%0Adiperoleh+dari+laporan+tahunan+dan+keuangan+perusahaan+manufaktur+yang%0D%0Aterdaftar+di+BEI.+Terdapat+69+perusahaan+selama+tahun+2010+-+2014+yang%0D%0Amemenuhi+kriteria.+Metode+analisis+yang+digunakan+dalam+penelitian+adalah%0D%0Aanalisis+regresi+berganda.%0D%0APenelitian+ini+menemukan+bahwa+konvergensi+IFRS+berpengaruh+signifikan%0D%0Aterhadap+manajemen+laba.+Kepemilikan+manajerial+secara+positif+signifikan%0D%0Aberpengaruh+pada+hubungan+konvergensi+IFRS+terhadap+manajemen+laba.%0D%0Asedangkan+kepemilikan+institusional+dan+komisaris+independen+tidak+berpengaruh%0D%0Apada+hubungan+konvergensi+IFRS+terhadap+manajemen+laba.%0D%0AKata+kunci+%3A+konvergensi+IFRS%2C+kualitas+laba%2C+kepemilikan+manajerial%2C%0D%0Akepemilikan+institusional%2C+corporate+governance.%0D%0A%0D%0AINFLUENCE+OF+IFRS+CONVERGENCE+ON+EARNINGS+QUALITY%0D%0AWITH+MANAGERIAL+OWNERSHIP%2C+INSTITUTIONAL+OWNERSHIP%2C%0D%0AAND+CORPORATE+GOVERNANCE+AS+A+MODERATING+VARIABLE%0D%0A%0D%0AThis+study+aims+to+examines+the+effect+of+IFRS+convergence+on+earnings+quality%0D%0Awith+managerial+ownership%2C+institutional+ownership%2C+and+corporate+governance+as%0D%0Aa+moderating+variable.+IFRS+convergence+were+measure+using+dummy+variable.%0D%0AEarning+quality+as+the+dependent+variable+was+measured+by+discretionary+accrual%0D%0Afrom+the+Modified+Jones+Models.+Managerial+ownership+was+measured+by%0D%0Adividing+stock+that+owned+by+manager+to+total+stock+of+issued.+Institutional%0D%0Aownership+was+measured+by+dividing+stock+that+owned+by+institutional+company%0D%0Ato+total+stock+of+issued.+Independent+commisioners+was+measured+by+dividing+total%0D%0Aof+independent+commissioners+to+total+board+of+commissioners.%0D%0AThis+study+use+a+sample+of+manufacturing+firms+during+the+years+2010+-+2014+by%0D%0Ausing+purposive+sampling+method.+The+data+used+were+obtained+from+annual%0D%0Areport+listed+manufacturing+companies+BEI.+There+are+69+companies+during+the%0D%0Ayears+2010+-+2014+that+meet+the+criteria.+The+method+of+analysis+used+in+this+study%0D%0Ais+multiple+regression+analysis.%0D%0AThis+study+found+that+IFRS+convergence+have+a+significant+effect+on+earnings%0D%0Amanagement.+Managerial+ownership+have+a+positive+significant+on+the+relationship%0D%0Abetween+IFRS+convergence+and+earnings+management%2C+while+institutional%0D%0Aownership+and+independent+commissioners+did+not+have+any+effect+on+the%0D%0Arelationship+between+IFRS+convergence+and+earnings+management.%0D%0AKata+kunci+%3A+IFRS+Convergence%2C+Earnings+Quality%2C+Managerial+Ownership%2C%0D%0AInstitutional+Ownership%2C+Corporate+Governance.&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2016-11-03&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F25150%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F25150%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F25150%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++DEDY+PRASTYO%2C+0911031035++(2016)+Pengaruh+Konvergensi+IFRS+Terhadap+Kualitas+Laba+Dengan+Kepemilikan+Manajerial%2C+Kepemilikan+Institusional+dan+Corporate+Governance+Sebagai+Variabel+Moderasi.++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F25150%2F