ANALISIS PERBEDAAN MANAJEMEN LABA SEBELUM DAN SETELAH PENERAPAN PSAK KONVERGENSI IFRS DI INDONESIA

Abstract

The International Financial Reporting Standard (IFRS) has been implementing all world, including Indonesia. The objective of IFRS to increase the quality of financial report. There is a limited study to investigate the earnings management (as one as proxy for financial reporting quality) post implementation of financial accounting standard convergence IFRS in Indonesia. Therefore, this study aims to determine differences in earnings management practices before and after the application of PSAK convergence of IFRS in Indonesia. The research was conducted using secondary data with nine industry listed in Indonesia Stock Exchange for period of 2009-2014. Earnings management is measured by discretionary accrual. The Sample used in this research is 200 companies selected through purposive sampling method. The hypothesis test in this study is Paired-Sample T Test. Based on the result shows that in two sectors, there is a difference between earnings management practices pre and post the application of PSAK convergence of IFRS, namely infrastructure, utilities, and transport and trade sectors. Meanwhile, there is no difference in other sectors, namely agriculture, mining, chemical and basic industry, various industries, consumer goods industry, property and real estate, and finance sectors.

 

Key word : Earnings Management, IFRS, discretionary accrual