Pengaruh corporate governanace,profitabilitas dan leverage terhadap real dan accurals-based earnings management
T Tujuan penelitian ini adalah untuk mengetahui pengaruh implementasi (International Financial Reporting Standards) IFRS, corporate governance, profitabilitas dan leverage terhadap real earnings management dan accrual earnings management pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Variabel independen dalam penilitian ini adalah IFRS, coroporate governance, profitabilitas dan leverage. Variabel dependen yang digunakan adalah real earnings management dan accruals earnings management. Penelitian ini disertai dengan variabel kontrol yaitu ukuran perusahaan ( firm size). Data penelitian di dapat dari laporan keuangan perusahaan, annual report perusahaan dan Indonesian Capital Market Directory (ICMD) pada situs Bursa Efek Indonesia (BEI). Sampel yang digunkan adalah 63 perusahaan yang manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2009-2014. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Penelitian ini menggunakan metode analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa IFRS dan corporate governance memiliki pengaruh negatif terhadap real earnings management, sedangkan proftitabilitas dan leverage tidak memiliki pengaruh terhadap real earning management. Corporate governance dan leverage memiliki pengaruh negatif terhadap accrual earnings management, dan profitabilitas memiliki pengaruh positif terhadap accrual earnings smanagement, dan IFRS tidak memiliki pengaruh terhadap accrual earnings management. Hasil pengujian pada variabel kontrol size tidak memiliki pengaruh terhadap real earnings management dan accrual earning management.
T The purpose of this research is to determine the effect of implementation (International Financial Reporting Standards) IFRS, corporate governance, profitability and leverage on real earnings management and accruals earning management on manufacturing company listed in Indonesia stock exchange. The independent variables in this model are IFRS, corporate governance, profitability and leverage. The depndent variables is real earnings management and accruals earning management. In this reaserch also use control variable is size. Data for this reaserch were obtained by the company’s financial report, company’s annual report and Indonesian Capital Market Directory (ICMD) on Indonesia Stock Exchange’s homepage. Sample that used in this reasrch are 63 manufacturing companies that listed on the Indonesia Stock Exchange for the period 2009-2014. The sampling technique used was purposive sampling method. This research uses multiple regression analysis. The results showed that IFRS and corporate governance has negatives effect to real earnings management, while provitability and leverage doesn’t have any effect to real earning management. Corporate governance and leverage has negatives efffect to real earnings management, provitability has positives to accrual earnings management, and IFRS doesn’t have any effect to accrual earnings management. The result of control variable, firm size doesn’t have any efffeccts to real earnings management and accrual earnings management.