Jurnal Dinamika Akuntansi
Vol 11, No 2 (2019): September 2019

The Effect of IFRS Convergence toward Earnings Management with Managerial Ownership as a Moderating Variable

Wahyuningrum, Indah Fajarini Sri (Unknown)
Rizqi, Dessy Munfa’ati (Unknown)

Article Info

Publish Date
19 Sep 2019

Abstract

This study aims to determine the effect of IFRS convergence on earnings management using corporate governance as a moderating variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the period of 2015-2017. This study used a purposive sampling method to select 38 companies with 114 units of analysis. The results indicate that IFRS convergence do not affect earnings management. The results also show that managerial ownership and auditor quality cannot moderate the influence of IFRS on earnings management. Meanwhile, the number of audit committee meetings can alter the effect of IFRS convergence on earnings management.

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Journal Info
Jurnal Dinamika Akuntansi
Website

Abbrev

JDA

Publisher

Universitas Negeri Semarang

Subject

Economics, Econometrics & Finance

Description

Jurnal Dinamika Akuntansi mempublikasikan hasil kajian teoritis maupun kajian empiris yang meliputi: akuntansi keuangan, pasar modal, akuntansi manajemen, akuntansi sektor publik, auditing, sistem informasi, perpajakan, dan pendidikan ...