PENGARUH KONVERGENSI IFRS EFEKTIF TAHUN 2012, KOMPLEKSITAS AKUNTANSI DAN KEBANGKRUTAN PERUSAHAAN TERHADAP MANAJEMEN LABA

Abstract

The research aims to verify and provide empirical evidences about: IFRS convergence effective in 2012, accounting complexity and bankruptcy of the company  on earnings management. This Study uses Agency Theory (Jensen and Meckling, 1976). This Study  uses the 42  manufactur companies that listed in Indonesia Stock Exchange as an object of studies with as much 210 observations from 2010-2014. Sampling using Purposive Sampling Method with certain criteria. Analysis of the data using Classic Assumption Test whereas Doubled Linear Regression be used to test hypothesis. Regression analysis was done using SPSS 16.0. The analysis showed that the IFRS convergence effective in 2012 and accounting complexity have significant impact to earnings management. While bankruptcy of the company does not affect the level of earnings management.

Keywords: IFRS Convergence Effective 2012, Accounting Complexity,     Bankruptcy of the company and Earning Management  .