PENGARUH PENERAPAN IFRS DAN ASYMMETRY INFORMATION TERHADAP MANAJEMEN LABA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013

MARGARETHA, MARGARETHA (2015) PENGARUH PENERAPAN IFRS DAN ASYMMETRY INFORMATION TERHADAP MANAJEMEN LABA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013. S1 thesis, Universitas Negeri Jakarta.

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Abstract

MARGARETHA. The Influence of IFRS Implementation and Asymmetry Information towardsEarnings Management in manufacture companies during 2013. Skripsi. Jakarta: Concentration in Accounting Education, Departement of Economics and Administration, Faculty of Economics, State University of Jakarta, 2015 The purpose of this study was to determine whether there is influence between IFRS Implementation and Asymmetry Information to Earnings Management on Listed Companies in Indonesia Stock Exchange in 2013. The method used is quantitative descriptive survey method with a descriptive and statistical analysis and regression approach. This research using the secondary data obtained from the reference center Indonesia Stock Exchange in 2013. Variable X as the independent variabel is IFRS Adoption measured by PSAK 10, PSAK 16, PSAK 24, PSAK 55 and asymmetry information measured by bid-sk spread. Meanwhile variable Y is Earnings Management proxied by Nondiscretionary Accrual. The sampling technique was conducted by random sampling. The attainable population in this research were all manufacture companies listed on the Indonesia Stock Exchange and the sample used by the table Isaac and Michael is 78 companies. The simple linier regression and resulted Y = (-0,046) + 0,010 X The result of this research concluded that IFRS Adoption has negative and not significant effect on Earnings Management where Thitung of IFRS Adoption is 0,988 and T tabel is1,990 and Asymmetry Information has positive significant where T hitung of Asymmetry Information is 2,120 greater thanT amounted to 1,990. In Simultan, The Influence BetweenIFRS Adoption and Asymmetry Information with Earnings Management is significantly related.The ability of IFRS Adoption and Asymmetry Information explain Earnings Managementis 7,8%.

Item Type: Thesis (S1)
Additional Information: Pembimbing I:M. Yasser Arafat, SE, Akt., MM Pembimbing II:Achmad Fauzi, S.Pd, M.Ak
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Pendidikan dan Riset Akuntansi (Education and Reserach of Accounting)
Divisions: Fakultas Ekonomi > S1 Pendidikan Akuntansi
Depositing User: Ahmad Afandi
Date Deposited: 22 Dec 2017 02:20
Last Modified: 22 Dec 2017 02:20
URI: http://repository.fe.unj.ac.id/id/eprint/1685

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