Detail Analisis Pengaruh Konvergensi IFRS, Kualitas Auditor Leverage Dan Ukuran Perusahaan Terhadap Manajemen Laba Bibliografi Author: ANDREW, HENRI ; Oktorina, Megawati (Advisor) Topik: : Earnings Management; IFRS Convergence; Auditor Quality; Leverage; Firm Size Bahasa: (ID )     Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2015     Jenis: Theses - Undergraduate Thesis Fulltext: Hendri Andrew's Undergraduate Theses.pdf (410.73KB; 72 download) Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: FEA-6367 Non-tandon: tidak ada Tandon: 1  Lihat Detail Induk Abstract Obligation in adopting IFRS provide fewer choice of accounting methods. This situation can minimizes management opportunities to be able peform earnings management. This research aims to determine the empirical evidence on the effect of IFRS convergence, auditor quality, leverage, and firm size on earnings management. This research was using multiple linear regression analysis using IBM SPSS Statistic Version 21 program. This research was conduct upon manufacture companies that is listed in Indonesia Stock Exchange (IDX) for the period of 2009-2013. The research was using 275 observations from 104 companies. The finding of the research show that IFRS convergence, auditor quality, and firm size have no effect on earnings management practices, while leverage have positive effect on earnings management practices. It means that the higher leverage value of a firm, the higher earnings management practices. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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