ANALISIS PERBEDAAN MANAJEMEN LABA AKRUAL DENGAN PENGUKURAN MODEL KOTHARI SEBELUM DAN SESUDAH IMPLEMENTASI IFRS (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia 2011 - 2013)

The purpose of this research is to determine differences accrual earnings management with Kothari Model measurement before and after implementation of IFRS in sector industry manufacturing companies listed in the Indonesian Stock Exchange during the research period 2011-2013. This research used sector industry in manufacturing companies listed in Indonesia Stock Exchange and selected using purposive sampling method. Researcher using Khotari model to calculate accrual earnings management as the dependent variable, while the independent variable on the implementation of IFRS. Hypothesis in this research tested by non-parametric Wilcoxon test different signed ranks test. The result of this research is there are differences accrual earnings management with Kothari Model measurement before and after implementation of IFRS. Keywords: Earnings Management, Discresionary Accruals, Khotari Model, Implementation Of IFRS