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) | ||||||||
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| 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 |
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| 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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