FADILLAH, MAYA SEPTIN (2018) PENGARUH INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) TERHADAP REAL EARNING MANAGEMENT (REM) DAN INTERNAL CONTROL STRUCTURE SEBAGAI VARIABEL MODERATING. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to determine whether there is influence of International Financial Reporting Standard (IFRS) on Real Earnings Management (REM) and Internal Control Structure (ICS) as moderating variable. The Objects of research are manufacturing companies listed in Indonesia Stock Exchange period 2011-2015. This research was using casual research method approach with 440 samples. On this research also use control variable such as Size, Growth and Turnover of the companies/firms to get other difference influence. The 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 ABN_CFO and ABN_PROD regression model also do not significantly influence on correlation between IFRS and REM, while in ABN_DISEXP regression model, ICS significantly influence on correlation between IFRS and REM. Keywords: IFRS, Real Earnings Management (REM), Internal Control Structure (ICS) , Size, Growth, Turnover. Penelitian ini untuk mengetahui pengaruh International Financial reporting Standard (IFRS) terhadap Real Earning Management (REM) dan Internal Control Structure (ICS) sebagai variabel moderating.. Objek penelitian ini adalah perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia periode 2011-2015. Penelitian ini dilakukan dengan menggunakan metode penelitian kasual (casual research) dengan jumlah sampel sebanyak 440. Dalam penelitian ini juga terdapat variable control seperti ukuran peusahaan, pertumbuhan perusahaan dan perputaran perusahaan untuk mengetahui pengaruh yang berbeda lainnya. Hasil penelitian ini menunjukkan bahwa variable independen IFRS tidak berpengaruh secara signifikan terhadap variable dependen REM dan variable moderating ICS pada model regresi ABN_CFO dan ABN_PROD tidak berpengaruh secara signifikan terhadap hubungan antara IFRS dan REM, sedangkan dan variable moderating ICS pada model regresi ABN_DISEXP berpengaruh secara signifikan terhadap hubungan antara IFRS dan REM . Kata kunci: IFRS, Real Earning Management, Stuktur Pengendalian Internal (Sistem Pengendalian Internal), Ukuran perusahaan, Pertumbuhan perusahaan, Perputaran Aset perusahaan.
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