| dc.contributor.advisor | | |
| dc.contributor.advisor | RAHMAWATI, EVI | |
| dc.contributor.author | PUTRI, MIA SETIAWANI | |
| dc.date.accessioned | 2019-09-16T01:56:08Z | |
| dc.date.available | 2019-09-16T01:56:08Z | |
| dc.date.issued | 2019-01-24 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/28820 | |
| dc.description | This study aims to analyze the effect of IFRS convergence on profit management related to the corporate governance mechanism as a moderating variable. IFRS convergence can be measured using a dummy variable. Profit management can be measured using discretionary accruals. The corporate governance mechanism as a moderating variable includes the proportion of independent commissioners, board of size, auditor quality, institutional ownership, audit committe, and managerial ownership. This study uses control variables including the size of company (size), leverage, and ROE.
The samples used in the study are non financial companies listed on the Indonesia Stock Exchange (IDX) before and after IFRS. The method used in this research is purposive sampling technique. The analysis technique used is the analysis of Moderated Regression Analysis (MRA). The data obtained is then processed using multiple linear regression analysis with software of SPSS 21.0.
The results of this study indicate that convergence of IFRS has a significant effect in a negative direction. The results of this study reveal that applying IFRS to companies can prevent profit management actions taken by managers. Corporate governance mechanism can strengthen the negative relationship between IFRS convergence on profit management. | en_US |
| dc.description.abstract | This study aims to analyze the effect of IFRS convergence on profit management related to the corporate governance mechanism as a moderating variable. IFRS convergence can be measured using a dummy variable. Profit management can be measured using discretionary accruals. The corporate governance mechanism as a moderating variable includes the proportion of independent commissioners, board of size, auditor quality, institutional ownership, audit committe, and managerial ownership. This study uses control variables including the size of company (size), leverage, and ROE.
The samples used in the study are non financial companies listed on the Indonesia Stock Exchange (IDX) before and after IFRS. The method used in this research is purposive sampling technique. The analysis technique used is the analysis of Moderated Regression Analysis (MRA). The data obtained is then processed using multiple linear regression analysis with software of SPSS 21.0.
The results of this study indicate that convergence of IFRS has a significant effect in a negative direction. The results of this study reveal that applying IFRS to companies can prevent profit management actions taken by managers. Corporate governance mechanism can strengthen the negative relationship between IFRS convergence on profit management. | en_US |
| dc.publisher | FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA | en_US |
| dc.subject | Convergence of IFRS, Profit Management, Corporate Governance | en_US |
| dc.title | ANALISIS PENGARUH KONVERGENSI IFRS TERHADAP MANAJEMEN LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BEI SEBELUM DAN SESUDAH IFRS) | en_US |
| dc.type | Thesis
SKR
FEB
007 | en_US |
