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PENGARUH KONVERGENSI IFRS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Jurnal Benefita, 2020-07, Vol.5 (2), p.275-294
[Peer Reviewed Journal]
ISSN: 2477-7862 ;EISSN: 2477-7862 ;DOI: 10.22216/jbe.v5i2.4645
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Title:
PENGARUH KONVERGENSI IFRS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Author:
Satria, Hendy
;
Jeni, Jeni
Subjects:
earnings management
;
growth
;
ifrs convergence
;
leverage
;
return on equity
;
size
Is Part Of:
Jurnal Benefita, 2020-07, Vol.5 (2), p.275-294
Description:
This research was conducted to determine the influence of IFRS convergence on earnings management. The main variable in this research is IFRS convergence. This research also use variable control to get other different influences such as size, growth, leverage and return on equity. The objects selected for this research are 32 samples of manufacture companies listed in Indonesia Stock Exchange with observation for 4 years totaling 128 observation samples, but because the data shows abnormal so researcher have done a data reduction using outliers test and the total sample obtained is 120 data samples. The analytical method used in this reserach is quantitative descriptive. The analysis test used is descriptive analysis, classical assumption test, multiple linear regression, hypothesis test (partial test and stimultaneous test), correlation analysis of R, test of coefficient determination, and paired sample t test. The results of analysis multiple linear regression test showed IFRS, growth and leverage have a significant effect on earnings management, while company size and return on equity have no significant effect on earnings management. Penelitian ini bertujuan untuk meneliti pengaruh konvergensi IFRS terhadap manajemen laba. Variabel utama dalam penelitian ini adalah Konvergensi IFRS dan Manajemen Laba. Dalam penelitian ini juga menggunakan variabel kontrol untuk menemukan apakah ada pengaruh lain yang berbeda antara lain ukuran perusahaan, pertumbuhan perusahaan, leverage, dan return on equity.Objek penelitian yang diambil berjumlah 32 sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan selama 4 tahun sehingga berjumlah 128 sampel observasi, tetapi dikarenakan pada saat pengujian awal data menunjukkan tidak normal, maka peneliti melakukan reduksi data dengan uji outliers sehingga total sampel yang didapat menjadi 120 sampel data. Metode analisis yang digunakan dalam penelitian ini adalah metode kuantitatif. Uji analisis yang digunakan adalah analisis deskriptif, uji asumsi klasik, regresi linier berganda, uji hipotesis (uji parsial dan uji simultan), uji koefisien determinasi dan uji beda t test. Hasil dari pengujian analisis linear berganda menunjukkan bahwa IFRS, pertumbuhan perusahaan dan leverage berpengaruh signifikan terhadap manajemen laba, sedangkan ukuran perusahaan dan return on equity tidak berpengaruh signifikan terhadap manajemen laba.
Publisher:
Lembaga Layanan Pendidikan Tinggi Wilayah X
Language:
English;Indonesian
Identifier:
ISSN: 2477-7862
EISSN: 2477-7862
DOI: 10.22216/jbe.v5i2.4645
Source:
DOAJ Directory of Open Access Journals
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