Deni Rahmawati, 1011031002 (2014) ANALISIS PRAKTIK MANAJEMEN LABA SEBELUM DAN SESUDAH PENGADOPSIAN PENUH IFRS (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2008-2012). Fakultas Ekonomi dan Bisnis, Universitas Lampung.
|
Text
ABSTRAK.pdf Download (128kB) | Preview |
|
|
Text
ABSTRACT.pdf Download (85kB) | Preview |
|
|
Text
COVER DALAM.pdf Download (214kB) | Preview |
|
|
Text
LEMBAR PERSETUJUAN.pdf Download (406kB) | Preview |
|
|
Text
LEMBAR PENGESAHAN.pdf Download (387kB) | Preview |
|
|
Text
LEMBAR PERNYATAAN.pdf Download (222kB) | Preview |
|
|
Text
RIWAYAT HIDUP.pdf Download (82kB) | Preview |
|
|
Text
PERSEMBAHAN.pdf Download (65kB) | Preview |
|
|
Text
MOTO.pdf Download (100kB) | Preview |
|
|
Text
SANWACANA.pdf Download (141kB) | Preview |
|
|
Text
DAFTAR ISI.pdf Download (92kB) | Preview |
|
|
Text
DAFTAR TABEL.pdf Download (84kB) | Preview |
|
|
Text
DAFTAR LAMPIRAN.pdf Download (82kB) | Preview |
|
|
Text
DAFTAR GAMBAR.pdf Download (81kB) | Preview |
|
|
Text
BAB I.pdf Download (175kB) | Preview |
|
|
Text
BAB II.pdf Download (287kB) | Preview |
|
|
Text
BAB III.pdf Download (348kB) | Preview |
|
![[img]](http://digilib.unila.ac.id/style/images/fileicons/text.png) |
Text
BAB IV.pdf Restricted to Registered users only Download (393kB) |
|
|
Text
BAB V.pdf Download (91kB) | Preview |
|
|
Text
DAFTAR PUSTAKA.pdf Download (176kB) | Preview |
Abstract
Penelitian ini bertujuan untuk mengetahui dan menguji secara empiris perbedaan manajemen laba sebelum dan sesudah pengadopsian IFRS pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Dengan menggunakan satu variabel yang diproksikan dengan discretionary accruals. Pengambilan sampel dilakukan dengan metode purposive sampling, dan diperoleh 27 perusahaan yang memenuhi kriteria dalam penelitian. Periode yang digunakan dalam penelitian ini yaitu tahun 2008 – 2012, sehingga data observasi secara keseluruhan berjumlah 54 data. Pengujian dilakukan dengan analisis uji beda Paired Sample T-test, dimana sebelumnya dilakukan uuji asumsi klasik untuk menguji kelayakan dari data penelitian. Hasil dari pengujian hipotesis pada penelitian ini menujukkan secara statistik bahwa dengan adanya pengadopsian IFRS di Indonesia belum menjamin adanya berbedaan praktik manajemen laba. Berdasarkan hasil penelitian di atas disarankan bagi peneliti selanjutnya dapat meneliti bagaimana tipe auditor (principle oriented, rules oriented, atau client oriented) mempengaruhi dampak penerapan PSAK 50/55 terhadap praktik manajemen laba. Kata kunci: Manjamen laba, Adopsi International Financial Reporting Standard(IFRS) This study was aims at identifying and examining empirically the differences between earnings management before and after the adoption of IFRS on the banking companies listed in Indonesia Stock Exchange by using a variable that is proxied by discretionary accruals. Sampling was conducted by using purposive sampling method, and acquired 27 companies that meet the criteria in the study. Period used in this study is the year 2008 - 2012, so the overall observation data around 54 data. The tests was performed by different test analyzes paired sample T-test, where previously was performed by classical assumption to test the feasibility of the research data. The results of the hypothesis testing in this study shows statistically that by using the adoption of IFRS in Indonesia does not guarantee the existence of differences in earnings management practices. Keywords: adoption of International Financial Reporting Standards (IFRS), analysis, earnings management
| Item Type: | Other |
|---|---|
| Subjects: | A General Works = Karya Karya Umum |
| Divisions: | Fakultas Ekonomi dan Bisnis > Prodi Akuntansi |
| Depositing User: | 869269 . Digilib |
| Date Deposited: | 10 Oct 2014 04:24 |
| Last Modified: | 10 Oct 2014 04:24 |
| URI: | http://digilib.unila.ac.id/id/eprint/3952 |
Actions (login required)
 |
View Item |