Adopsi IFRS, Manajemen Laba Akrual dan Manajemen Laba Riil

Amrie Firmansyah; Ferry Irawan

doi:10.25273/jap.v7i2.3310

Adopsi IFRS, Manajemen Laba Akrual dan Manajemen Laba Riil

Amrie Firmansyah, Ferry Irawan

Abstract

Penelitian ini bertujuan untuk menguji dampak adopsi IFRS terhadap manajemen laba akrual dan manajemen laba riil. Pengujian model dilakukan menggunakan regresi berganda dengan data panel. Hasil pengujian menunjukkan bahwa adopsi IFRS berpengaruh positif terhadap manajemen laba akrual. Walaupun IFRS memberikan aturan yang lebih ketat, namun IFRS yang menerapkan pendekatan prinsip tidak mengubah perilaku manajer untuk tetap melakukan manajemen laba dengan memilih salah satu metode penerapan akuntansi tertentu yang paling menguntungkan. Selanjutnya, adopsi IFRS tidak berpengaruh terhadap manajemen laba riil. Hal ini menunjukkan bahwa tidak ada pergeseran perilaku manajer dari manajemen laba akrual menjadi manajemen laba riil setelah adopsi IFRS.

Keywords

Kualitas laporan keuangan, perubahan standar akuntansi

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