Analisis Perbedaan Manajemen Laba Sebelum dan Sesudah Penerapan IFRS Pada Perusahaan Kompas 100 yang Terdaftar di Bursa Efek Indonesia Tahun 2007 dan 2013

Oktaviani, Devi (2015) Analisis Perbedaan Manajemen Laba Sebelum dan Sesudah Penerapan IFRS Pada Perusahaan Kompas 100 yang Terdaftar di Bursa Efek Indonesia Tahun 2007 dan 2013. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

In this research will make test differential accrual profit management and riil before and after the implementation of the financial accounting standards (IFRS) at 100 Compass Company. The population in all these studies arecompanies listed on the Indonesia stock exchange at 2007 and 2013 years. The sample of the research determinant by method purposive sampling.Sample of the research so acquired 41 companies.Analysis used in this research are a sample t-test paired difference.This testing refers to frist hypothesis (H1) which is significant difference between accrual profit management before and after IFRS application. While second hypothesis (H2) was no significant differencebetween riil profit management before and after IFRS application.

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