ANALISIS PERBEDAAN MANAJEMEN LABA AKRUAL DENGAN PENGUKURAN MODIFIED JONES SEBELUM DAN SESUDAH IMPLEMENTASI IFRS

This study aims to determine the difference between accrual earnings management is done by measuring the modified jones before and after the implementation of IFRS on companies listed in Indonesia Stock Exchange. With this study period is for two years, ie in the period before the implementation of IFRS in 2011 and in the period after IFRS in 2013 Subjects used in this study were 179 companies but after sampling according to the criteria that have been specified then the subject of the final study as many as 64 pairs of companies. The focus of this research is earnings management jones modified accrual measurement refers to the measurement Dechow (1995) which states that the Indication of accrual earnings management with DA + (positive) and DA - (negative). This research is a quantitative study using statistical software. The research data was obtained from the secondary data obtained from the website owned by the Indonesia Stock Exchange, namely www.idx.co.id and from the Indonesian Capital Market Directory (ICMD). The results showed that there were no differences between accrual earnings management measures prior to the implementation of IFRS modified Jones accrual earnings management by measurement of the modified Jones after the implementation of IFRS. Keywords: Earnings Management, Earnings Management Accrual, Modified Jone