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All Journal Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING Journal of Auditing, Finance, and Forensic Accounting Seminar Nasional Teknologi Informasi Komunikasi dan Industri (JRAMB) Jurnal Riset Akuntansi Mercu Buana MABIS: Manajemen dan Bisnis Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Accounting Profession Journal (APAJI) Indonesian Journal of Business Analytics (IJBA)
Grace T. Pontoh
Fakultas Ekonomi Dan Bisnis Universitas Hasanuddin
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Mathematics Social Sciences

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Journal : JURNAL AKUNTANSI DAN AUDITING

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THE IMPACT OF IFRS ADOPTION ON EARNINGS MANAGEMENT IN BANKING COMPANIES IN INDONESIA STOCK EXCHANGE Santy, Prima; Tawakkal, Tawakkal; Pontoh, Grace T.
JURNAL AKUNTANSI DAN AUDITING Volume 13, Nomor 2, Tahun 2016
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.311 KB) | DOI: 10.14710/jaa.13.2.176-190

Abstract

The issue of the IFRSadoption as a standard that can lead to a reduction of earnings management. The research aimed to give empirical evidence concerning the impact of the IFRS adoption on earnings management, and the test of the difference level of earnings management between before and after the IFRS adoption. The research scope focused on the implementation of IFRS adoption particularly in PSAK No. 50 and PSAK No. 55 (revised 2006) concerningfinancial instruments. The research objects were the banking companies listed in Indonesia Stock Exchange for 4 years (2008-2011), i.e. as many as 23 banks. Samples were taken by using the purposive sampling technique. The main variables in this research are IFRS and earnings management,and includes several control variable, among others are, size, financial leverage, market to book value and institutional investors. The data were analyzed usingmultiple regression analysis and different t-test analysis. The research result indicates that the IFRS adoption has not effect the decreaseon the earnings management.Among the four control variables, the variable institutional investor is found not to have theeffect on earnings management, whereas the other three variables haveeffect.The result of the different t-test analysis also indicates that statistically there is not significant difference on the level of the earnings management between before and after IFRS adoption. Thus, based on this study concluded that the adoption of IFRS still allow for the occurrence of earnings management.
Co-Authors A.Achmad Danial Latief Buleng Arif Mashuri Arifuddin Kartini Kartini M. Achyar Ibrahim Mediaty Muhammad Yamin Muliani Mangngalla? Nadhira Afdalia Naifah Azisah Nurkholifah Burhanuddin Oktri Supyati Jaisyul Usrah Razak, Linda A. Santy, Prima Siswadi Sululing Sri Sundari Tawakkal, Tawakkal Timey Nikolaus Erlely