ANALISIS PERBEDAAN MANAJEMEN LABA AKRUAL DENGAN PENDEKATAN PIECEWISE LINIER MODEL SEBELUM DAN SESUDAH IMPLEMENTASI IFRS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

This study aims to examine the differences in accrual earnings management by using piecewise linear models approach the companies listed in Indonesia Stock Exchange (IDX) before and after the implementation of IFRS. This study was conducted using quantitative research techniques described calculation of accrual earnings management by piecewise linear models approach. The companies that used in this study is manufacturing companies listed in Indonesia Stock Exchange(IDX). Year the study was conducted during the period 2011 to calculate before the implementation of IFRS and 2013 to calculate after the implementation of IFRS. . The criteria in the selection of the research object, among others, the company that serves the complete financial statements, companies are not moving sector, not delist the company, as well as companies serving the financial statements with the currency. Data analysis using SPSS statistical software. This study to refer to the study by Moreira and Pope (2007) using 108 manufacturing firms from tahun 2011-2013. The results are proved the difference in accrual earnings management with Piecewise Linear Model approach in 2011 and in 2013. Keywords : Earning Management, Accrual Earning Management, Implementation of IFRS, Piecewise Linear mode