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

  • Kadek Trisna Dwiyanti Undiknas University

Abstract

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.

Published
2017-06-13
How to Cite
DWIYANTI, Kadek Trisna. Pengadopsian Standar Akuntansi Berbasis IFRS, Kepemilikan Keluarga, dan Manajemen Laba. Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], p. 65-73, june 2017. ISSN 2303-1018. Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/30162>. Date accessed: 20 july 2019. doi: https://doi.org/10.24843/JIAB.2017.v12.i02.p01.
Section
Articles