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
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