ANALISIS PERBEDAAN MANAJEMEN LABA RIIL DENGAN PENDEKATAN BIAYA PRODUKSI SEBELUM DAN SESUDAH IMPLEMENTASI IFRS (StudiEmpirisPada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2011-2013)

The purpose of this study was to determine whether there are differences in real earnings management to approach production costs before and after the implementation of IFRS. Real earnings management as the dependent variable in this study is measured using the cost approach to production. Meanwhile, as the independent variable, namely before and after the implementation of IFRS. In this study, using purposive sampling method that takes all the manufacturing companies listed in Indonesia Stock Exchange and resulted in 104 manufacturing enterprises as the study sample. Tool test this hypothesis, namely non-parametric Wilcoxon test different signed ranks test. The results from this research that there is a difference in real earnings management to approach production costs before and after implementation of IFRS. Keywords: Real Earnings Management Approach Production Cost, Before and after the implementation of IFR