PENGARUH KEPEMILIKAN MANAJERIAL DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN KONVERGENSI IRFS SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2013

Marini Marini

Abstract


This research is a study on "The Effect of Managerial Ownership and Leverage to Profit Management Moderated By The IFRS Convergence In Mamufaktur Company Registered in Indonesia Stock Exchange". The dependent variable in this study is Earnings Management, while the independent variable is Managerial Ownership and Leverage. Moderating variables using variable IFRS Convergence. The population was about 130 pmanufaktur company listed in Indonesia Stock Exchange. companies that meet the criteria are as many as 28 companies, so that the data used was 140 Data. The study was conducted with several stages of stages of data collection that meets the criteria, feasibility testing phases of data by using the classical assumption, hypothesis testing phases of the study using multiple regression to test the hypothesis either partially or simultaneously and testing phases of the impact of IFRS convergence moderation, whether strengthen or weaken the effect of managerial ownership variable and Leverage on Earnings Management. The results of this study prove that partial, managerial ownership variable does not significantly influence the management of lava, while leverage significant effect on Earnings Management. Variables simultaneously managerial ownership and leverage significant effect on earnings management, while the convergence of IFRS did not moderate the moderation of managerial ownership on earnings management, but weakens the effect of leverage on earnings management.


Keywords


Managerial Ownership; Leverage; Convergence Of IFRS; Earning Management

Full Text:

PDF

References


Al- Thuneibat, Ali A dan Al-khabash, Ahmad A. 2009. “Earning management practise form the persepective of external and internal auditors”. Managerial Auditing Journal.

Beneish, Messod D dan Press Eric. (1995).” Costs Of Technical Violation Of Accounting, Based- Debt Covernants, The Accounting Review”. Vol 68, No.2 pp : 233-257.

Cahyati, Ari Dewi. (2011). “Peluang Manajemen Laba Pasca Konvergensi IFRS”. Jurnal Penelitian Fakultas Ekonomi UNISMA.

Google.com mengenai Pengertian Laporan Keuangan Menurut Al-Thuneibat Dan Al-Khatash.

Google.com mengenai Pengertian Manajemen Laba Menurut Merchant Dan Rockiness.

Google.com mengenai Pengertian Positif Accouting Theory.

Hidayat, Azhari. (2012). “Pengaruh Kebijakan Hutang Dan Kebijakan Deviden Terhadap Nilai Perusahaan”. Jurnal Penelitian Fakultas Ekonomi Universitas Padang.

Horne, James.C Van. (1997). Prinsip- Prinsip Manajemen Keuangan, Salemba Empat, Jakarta.

Machfoedz, dan Midiastuty. (2003). “Analisa Hubungan Mekanisme Corporate Governance dan Indikasi Manajemen Laba”. Simposium Nasional Akuntan VI, Surabaya, pp 176-186.

Mardiyah, Aida Ainul (2005). “Pengaruh Struktur Kepemilikan Manajerial, Earning Management dan Free Cash Flow terhadap Utang dan kinerja”. Konferensi Nasional peran Akuntan dalam membangun Good corporate Governance, Universitas Trisaksi Jakarta.

Naftalia, Veliandina C. (2013). ”Leverage Terhadap Manajemen Laba Dengan Corporate Governance Sebagai Variabel Moderasi”. Jurnal Penelitian Fakultas Ekonomi Dan Bisnis Universitas Diponegoro, Semarang, 2013.

Na’im, dan L Setiawati. (2000). “Manajemen Laba”. Jurnal Ekonomi dan Bisnis Indonesia, Vol 15, No.4, Hal 424- 441.

Nainggolan, Wisner. P. (2013). “Pengaruh Standar Keuangan Dan Leverage Terhadap Earning Management”. Jurnal Penelitian Fakultas Ekonomi Universitas Negeri Medan.

Narendra, Abhiyoga. (2013). “Pengaruh Pengadopsian International Financial Reporting Standard (IFRS) Terhadap Manajemen Laba”. Jurnal Penelitian Fakultas Ekonomi dan Bisnis Universitas Diponegoro,Semarang.

Parker Robert dan Nobes C. (2010). Comparative International Accounting Prentice Hall. 11 th Edition. England.

Pujiningsih, andiany indra. (2011). “Pengaruh Strukture kepemilikan, Ukuran Perusahaan, Praktik Corporate Governance dan Kompensasi Bonus terhadap Manajemen Laba”. Jurnal Penelitian Fakultas Ekonomi Universitas Diponegoro Semarang.

Qomariah, Nurul. R. (2013). ”Dampak Konvergansi Ifrs Terhadap Manajemen Laba dengan Struktur Kepemilikan Manajerial sebagai variabel moderating”. Jurnal Penelitian Fakultas Ekonomi dan Bisnis Universitas Diponegoro, Semarang.

Rockness Joanne, and Merchan Kenneth A. (1994). ”The Ethics Of Management Earnings: An Empirical Investigation”. Journal Of Accouting and Public Policy 13( 1) : 79-94.

Santy, prima. (2012). “The Effect Of IFRS Adoption On Earning Management In Banking Companies In Indonesia Stock Exchange”. Jurnal Penelitian Fakultas Ekonomi Universitas Hassanudi, Jurusan Akuntansi.

Schipper, Katherine. (1989). Commentary Khaterine Schipper On Earning Management Accounting Horizons.

Scott, William R. (1997) . Financial Accounting Theory. Prentice Hall International USA.

Zimmerman Jerold D, and Watts Ross L. (1986). Positive Accouting Theory, New York : Prentice Hall Englewood.

Zoltan, dan Gunther. (2010). ”Mandatory IFRS Adoption and Accouting Quality Of European Bank”. Imported Journal Article, Journal OF Business Finance and Accounting.




DOI: https://doi.org/10.52447/jam.v2i1.917

Refbacks

  • There are currently no refbacks.