Analysis of The Effect of IFRS Convergence on Earnings Management with Corporate Governance as a Moderating Variable (Empirical Study on Non-Financial Companies Listed on the Indonesian Stock Exchange Before and After IFRS)

Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019) Pub Date : 2019-11-01 DOI:10.2991/icaf-19.2019.9

Evi Rahmawati, Mia Setiawani Putri

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引用次数: 1

Abstract

This study aimed to analyze the effect of IFRS convergence on earnings management with corporate governance mechanism as a moderating variable. Earnings management was measured using discretionary accruals. The corporate governance mechanism as a moderating variable includes the proportion of independent commissioners, size of commissioner boards, auditor quality, institutional ownership, audit committee, and managerial ownership. The samples used in the study were non-financial companies listed on the Indonesia Stock Exchange (IDX) before and after IFRS. The results of this study showed that the convergence of IFRS had a significant effect. Furthermore, the results of this study revealed that the adoption of IFRS can prevent earnings management actions taken by managers. Corporate governance mechanism can strengthen and minimize the effect of earnings management during the convergence of IFRS.

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以公司治理为调节变量的国际财务报告准则趋同对盈余管理的影响分析(基于国际财务报告准则实施前后印尼非金融上市公司的实证研究)

本研究旨在以公司治理机制为调节变量，分析IFRS趋同对盈余管理的影响。盈余管理采用可自由支配的应计项目来衡量。作为调节变量的公司治理机制包括独立专员比例、专员委员会规模、审计师质量、机构所有权、审计委员会和管理层所有权。研究中使用的样本是在国际财务报告准则之前和之后在印度尼西亚证券交易所(IDX)上市的非金融公司。本研究结果表明，国际财务报告准则的趋同具有显著的影响。此外，本研究的结果表明，采用国际财务报告准则可以阻止管理者采取盈余管理行动。公司治理机制可以在国际财务报告准则趋同过程中加强和最小化盈余管理的影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)

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