?url_ver=Z39.88-2004&rft_id=1611031106&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PERBEDAAN+TINGKAT+DISCRETIONARY+ACCRUAL%0D%0ASEBELUM+DAN+SESUDAH+ADOPSI+IFRS%0D%0A(Studi+pada+Perusahaan+Manufaktur+yang+Terdaftar+di%0D%0ABursa+Efek+Indonesia+Tahun+2009-2018)&rft.creator=Andwi+Natasa%2C+1611031106&rft.subject=330+Ekonomi&rft.description=The+purpose+of+this+study+is+to+analyze+whether+Tujuan+dari+penelitian+ini+adalah+untuk+menganalisis+apakah+terdapat+perbedaan+tingkat+discretionary+accruals+sebelum+dan+sesudah+adopsi+IFRS.+Dalam+penelitian+ini+hanya+digunakan+satu+variabel+yaitu+discretionary+accruals.+Populasi+dalam+penelitian+ini+adalah+perusahaan+manufaktur+sektor+industri+barang+konsumsi+yang+terdaftar+di+Bursa+Efek+Indonesia+periode+tahun+2009+sampai+dengan+tahun+2018+dengan+teknik+pengambilan+sampel+menggunakan+metode+purposive+sampling.+Metode+pengujian+menggunakan+one+sample+Kolmogorov+Smirnov+test+karena+data+terdistribusi+normal+dan+diolah+menggunakan+IBM+SPSS+Statistics+26.+Hasil+penelitian+ini+menunjukkan+adanya+perbedaan+tingkat+discretionary+accruals+sebelum+dan+sesudah+adopsi+IFRS+dibuktikan+dengan+pairing+uji-t+sampel%0D%0A%0D%0AKata+Kunci%3A+Discretionary+Accrual%2C+Manajemen+Laba%2C+IFRS.+%0D%0Athere+are+differences+in+the+level+of+discretionary+accruals+before+and+after+the+adoption+of+IFRS.+In+this+study%2C+only+one+variable+is+used%2C+namely+discretionary+accruals.+The+population+in+this+study+are+manufacturing+companies+in+the+consumer+goods+industry+sector+listed+on+the+Indonesia+Stock+Exchange+in+the+period+2009+to+2018+with+a+sampling+technique+using+the+purposive+sampling+method.+The+test+method+uses+the+one+sample+Kolmogorov+Smirnov+test+because+the+data+is+normally+distributed+and+processed+using+IBM+SPSS+Statistics+26.+The+results+of+this+study+indicate+that+there+are+differences+in+the+level+of+discretionary+accruals+before+and+after+the+adoption+of+IFRS+proved+by+paired+sample+t-test.%0D%0A%0D%0AKey+Words%3A+Discretionary+Accrual%2C+Earnings+Management%2C+IFRS.%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2022-11-15&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F67425%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F67425%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F67425%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++Andwi+Natasa%2C+1611031106++(2022)+ANALISIS+PERBEDAAN+TINGKAT+DISCRETIONARY+ACCRUAL+SEBELUM+DAN+SESUDAH+ADOPSI+IFRS+(Studi+pada+Perusahaan+Manufaktur+yang+Terdaftar+di+Bursa+Efek+Indonesia+Tahun+2009-2018).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F67425%2F