PENGARUH INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) TERHADAP REAL EARNINGS MANAGEMENT (REM) DENGAN SISTEM PENGENDALIAN INTERNAL (SPI) SEBAGAI VARIABEL MODERATING

RENGGANIS, NENENG SENI (2018) PENGARUH INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) TERHADAP REAL EARNINGS MANAGEMENT (REM) DENGAN SISTEM PENGENDALIAN INTERNAL (SPI) SEBAGAI VARIABEL MODERATING. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to know for the effect of International Financial Reporting Standard (IFRS) on Real Earnings Management (REM) with Internal Control System (ICS) as moderating variable. The object of research are manufacturing companies consumer goods sub sector listed in Indonesia Stock Exchange period 2014-2016. Because in this research using moderating variables, then used moderation regression analysis. with 69 samples. On this research also use control variable such as size. This result of this research shows that IFRS as independent variable do not significantly influence to REM as dependent variable and ICS as moderating variable on REM regression model weakened the effect on correlation between IFRS and REM. Keywords : IFRS, Real Earnings Management (REM), Internal Control Structure (ICS), Size Penelitian ini bertujuan untuk mengetahui pengaruh International Financial Reporting Standards (IFRS) terhadap Real Earnings Management (REM) dengan Sistem Pengendalian Internal (SPI) sebagai variabel moderating. Objek penelitian ini adalah perusahaan manufaktur sub sektor consumer goods yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2016. Karena di dalam penelitian ini menggunakan variabel moderating, maka digunakan analisis regresi moderasi dengan jumlah sampel sebanyak 69. Dalam penelitian ini juga terdapat variabel kontrol yaitu Ukuran Perusahaan (Size). Hasil penelitian ini menunjukkan bahwa variabel independen IFRS tidak berpengaruh terhadap variabel dependen REM dan variabel moderating SPI melemahkan hubungan antara IFRS dan REM. Kata kunci : IFRS, Real Earnings Management, Sistem Pengendalian Internal, Ukuran Perusahaan

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 055
Call Number: SE/32/18/379
NIM: 43214010247
Uncontrolled Keywords: IFRS, Real Earnings Management, Sistem Pengendalian Internal, Ukuran Perusahaan
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 13 Sep 2018 04:52
Last Modified: 22 Sep 2018 03:38
URI: http://repository.mercubuana.ac.id/id/eprint/44523

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