Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen
Wijanarko, Deni
Program Magister Manajemen STIE Widya Wiwaha Yogyakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Adopsi IFRS Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2010-2014 Wijanarko, Deni; Tjahjono, Achmad
JURNAL RISET MANAJEMEN SEKOLAH TINGGI ILMU EKONOMI WIDYA WIWAHA PROGRAM MAGISTER MANAJEMEN Vol 3 No 2 (2016): Jurnal Riset Manajemen Juli 2016
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (231.458 KB) | DOI: 10.32477/jrm.v3i2.185

Abstract

The purpose of this research is to determine the effect of the adoption of IFRS on earnings management is measured by three proxy smothing income, differentials change in net income (?NI), ratio of the middle of the difference changes the net income in the difference in the change in operating cash flow (?CF) and the correlation between the accrual and cash flow. In this study also uses control variables to capture whether there are other influences that different areas: size, leverage, growth and ROE. The population of this research is all manufacturing companies listed in Indonesia Stock Exchange 2010-2014. Sampling technique in this research is purposive sampling. Samples are 36 companies with a total of as many as 180. The sample observation method of data analysis used is multiple regression analysis. The results showed that there are significant adoption of IFRS on earnings management with significant value 0.023 <0.05. Variable control of size, leverage and ROE affect the behavior of managers in performing earnings management practices with significant value size = 0,030, leverage = 0.000 ROE = 0.014 (<0.05). While the growth control variables do not affect managers in earnings management practices. Keywords: Adoption of IFRS, earnings management
Co-Authors Tjahjono, Achmad