THE IMPLEMENTATION OF INTERNATIONAL FINANCIAL FOR REPORTING STANDARDS (IFRS) ON NET INCOME OF PUBLIC COMPANIES IN INDONESIA

M Mariana, L Liza - J-ISCAN: Journal of Islamic …, 2024‏ - journal.iainlhokseumawe.ac.id
Abstract Adoption of IFRS (International Financial Reporting Standards) is considered as a
solution to increase credibility and transparency in financial reporting and strengthen the …

Leverage and litigation risk on profit management and profitability as mediation in manufacturing companies

EM Yanti, R Rusydi, H Abdullah - Jurnal Mantik, 2023‏ - ejournal.iocscience.org
This research was conducted on Transportation Sector Manufacturing Companies listed on
the Indonesia Stock Exchange 2015-2022 with a population of 80 elements. This research …

Pengaruh adopsi IFRS terhadap manajemen laba pada perusahaan menufaktur yang terdaftar di Bei tahun 2010-2014

D Wijanarko, A Tjahjono - Jurnal Riset Manajemen Sekolah …, 2016‏ - jurnal.stieww.ac.id
The purpose of this research is to determine the effect of the adoption of IFRS on earnings
management is measured by three proxy smothing income, differentials change in net …

[PDF][PDF] Mekanisme Good Corporate Governance terhadap Praktik Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode …

A Sutarmin - Jurnal Manajemen Motivasi, 2017‏ - academia.edu
Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh penerapan
mekanisme good corporate governance terhadap manajemen laba. Mekanisme good …

Hubungan Pengukuran Nilai Wajar dan Penyajian Kembali Laporan Keuangan

R Riandi, N Sebrina, V Serly - Jurnal Eksplorasi Akuntansi, 2019‏ - jea.ppj.unp.ac.id
This research aims to find empirical evidence regarding the relationship between the
measurements of fair value with restatement. The population in this research is the entire …

Comparative analysis of real earnings management and accrual-based earnings management before and after convergence of IFRSs in Indonesia

D Mas - International Journal of Academic Research in …, 2018‏ - papers.ssrn.com
This study aims to test and analyze real earnings management through cash flow from
operations, production costs and discretionary expenses as well as accrual-based earnings …

DAMPAK ADOPSI IFRS TERHADAP MANAJEMEN LABA DI INDONESIA

M Miqdad, NI Wahyuni - Jurnal Cahaya Mandalika …, 2024‏ - ojs.cahayamandalika.com
Penelitian ini bertujuan untuk mengetahui dampak pengadopsian International Financial
Reporting Standards (IFRS) terhadapa manajemn laba di Indonesia dengan metode …

Analisis Perbedaan Tingkat Discretionary Accrual Sebelum dan Sesudah Adopsi IFRS

A Natasa, TJ Prasetyo, K Komaruddin - Jurnal Ilmiah ESAI, 2023‏ - jurnal.polinela.ac.id
The purpose of this study is to analyze whether there are differences in the level of
discretionary accruals before and after the adoption of IFRS. In this study, only one variable …

Analisis Kualitas Sumber Daya Manusia Di Badan Pengawasan Keuangan Dan Pembangunan (BPKP)

R Setyowati, M Mathori - Jurnal Riset Manajemen Sekolah Tinggi …, 2016‏ - jurnal.stieww.ac.id
The purpose of this research is to identify, evaluate, and analyse the range of factors that
impact the quality of human resources at the Finance and Development Supervisory Agency …

Pengaruh Pengadopsian International Financial Reporting Standards (Ifrs) Dan Good Corporate Governance Terhadap Manajemen Laba (Studi Kasus Pada …

S Ayem, S Suyanto, U Wahidah - JEMMA (Journal of Economic …, 2019‏ - ojs.unanda.ac.id
This research aims to examine the effect of adopting International Financial Reporting
Standards (IFRS) and Good Corporate Governance (GCG) on earnings management (case …