Pengadopsian Standar Akuntansi Berbasis IFRS, Kepemilikan Keluarga, dan Manajemen Laba

  • Kadek Trisna Dwiyanti Undiknas University
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Abstrak

Abstract


This study examines the effect of IFRS adoption and family ownership on earnings management. This study also extends the current literature by examining the interacting effect between IFRS adoption and family ownership on earnings management. Data are obtained from Bloomberg database and Malaysia stock exchange for the period 2010-2013. Using multiple regression analysisis, this study found that firms exhibit less earnings management after IFRS adoption. This finding is consistent with the argument that IFRS are claimed to be high-quality accounting standards. However,this study find no evidence to support that family ownership and interaction between IFRS and family ownership negatively affect earnings management.


Keywords: IFRS adoption, family ownership, earnings management.

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Diterbitkan
2017-06-13
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DWIYANTI, Kadek Trisna. Pengadopsian Standar Akuntansi Berbasis IFRS, Kepemilikan Keluarga, dan Manajemen Laba. Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 12, n. 2, p. 65-73, june 2017. ISSN 2303-1018. Tersedia pada: <https://ojs.unud.ac.id/index.php/jiab/article/view/30162>. Tanggal Akses: 13 mar. 2026 doi: https://doi.org/10.24843/JIAB.2017.v12.i02.p01.
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Terbitan
Vol 12 No 2 (2017)
Bagian
Articles