ANALISIS PERBEDAAN MANAJEMEN LABA RIIL DENGAN PENGUKURAN BIAYA DISKRESIONER SEBELUM DAN SESUDAH IMPLEMENTASI IFRS

This study aims to test different on real earnings management using discretionary expenses approaches the companies listed in Indonesia Stock Exchange (IDX) before and after implementation IFRS. This study is a quantitative research who performed by means of the calculation technique described real earnings management through approach discretionary expenses. The companies used is a manufacturing company that was listed on the Indonesian Stock Exchange (IDX). Observations made during the period 2011 to calculating before implementation IFRS and 2013 to calculating after implementation IFRS. This study purposiveis to fund different by before and after the implementations 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. The results of the regression analysis is the value of real earnings management with approach discretionary expenses. This research refers to research (Roychowdhury,2006) which states that the Indication of real earnings management with interval -0.075 s/d 0,075.The results are on 2011 there are 7 companies who indicated real earning management. And on 2013 there are 11 companies who indicated real earning management. The conclusion increase before using implementation IFRS to after implementation. Keywords : Earnings Management, Real Earning Management, Discretionary Expenses, Implementation OfIFRS