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Pengaruh Penerapan IFRS terhadap Manajemen Laba Riil dengan Internal Control Structure sebagai Variabel Moderasi

Kurniawan, Denny (2019) Pengaruh Penerapan IFRS terhadap Manajemen Laba Riil dengan Internal Control Structure sebagai Variabel Moderasi. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh dari penerapan International Financial Reporting Standard terhadap manajemen laba riil. Penelitian ini dilakukan menggunakan model regresi linear berganda dengan menggunakan program STATA Versi 14.2. Penelitian ini dilakukan terhadap perusahaan- perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015- 2017. Sampel yang digunakan adalah 105 perusahaan. Hasil penelitian menunjukan bahwa penerapan IFRS tidak berpengaruh terhadap praktik manajemen laba riil dan internal control structure sebagai variabel moderasi memperlemah hubungan negatif antara IFRS dengan manajemen laba riil.
Item Type: Thesis (Bachelor)
Creators:
Creators
NIM
Email
ORCID
Kurniawan, Denny
NIM00000010920
UNSPECIFIED
UNSPECIFIED
Contributors:
Contribution
Contributors
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Thesis advisor
Haryanto, Melinda
NIDN0311057802
UNSPECIFIED
Additional Information: SK 12-15 KUR p 2019; 31001000250283
Uncontrolled Keywords: Manajemen laba riil; International Financial Reporting Standards; Good corporate governance; Internal control structure
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting
Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User: Nicholas Sio Pradiva
Date Deposited: 21 Feb 2022 04:14
Last Modified: 02 Nov 2023 08:49
URI: http://repository.uph.edu/id/eprint/46513

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