MANAJEMEN LABA SEBELUM DAN SESUDAH KONVERGENSI IFRS STUDI EMPIRIS PADA PERUSAHAAN DI BURSA EFEK INDONESIA TAHUN 2005-2012

This research is an empirical study of listed companies in Bursa Efek Indonesia regarding to earnings management before and after IFRS convergence in Indonesia. Nowadays, IFRS becomes hot topic in accounting. IFRS is claimed as better standard than the other standards. This research used discretionary accruals, earnings management proxy, to prove the quality of IFRS. IFRS will decrease discretionary accruals. The objective of this research is to get evidence that international standard, IFRS, which is used in Indonesia as convergence will decrease earnings management the listed companies (non-financial institution). Discretionary accrual is calculated using Jones model (1991) and using 114 companies as samples. This research used secondary data from www.idx.co.id and Indonesian Capital Market Directory (ICMD) with purposive sampling method. Result of this research is there is a earnings management difference before and after IFRS convergence, but it indicated that the difference tend to be an increasing