KONVERGENSI IFRS, KUALITAS AUDIT, DAN MANAJEMEN LABA

  • Fitri Ramadhani Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
  • Theresia Woro Damayanti Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Abstract

The purpose of this study is to analyzed how the IFRS convergence influence earnings management with audit quality as a moderating variable. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange in the period 2008-2018 obtained using the purposive sampling method. The results of the study using panel data analysis showed that IFRS convergence negatively and significantly affected earnings management.This shows that the convergence of IFRS has an impact on the decline in earnings management practices. However, this study failed to prove audit quality as a moderating variable.

Downloads

Download data is not yet available.
Published
2020-03-02
How to Cite
RAMADHANI, Fitri; DAMAYANTI, Theresia Woro. KONVERGENSI IFRS, KUALITAS AUDIT, DAN MANAJEMEN LABA. Akutansi Bisnis & Manajemen ( ABM ), [S.l.], v. 27, n. 1, p. 1-14, mar. 2020. ISSN 2685-3965. Available at: <http://journal.stie-mce.ac.id/index.php/jabm/article/view/549>. Date accessed: 15 aug. 2020.
Section
Articles

Keywords

IFRS convergence, earning Management, audit quality