PENGARUH BOARD MONITORING TERHADAP MANAJEMEN LABA SEBELUM DAN SESUDAH ADOPSI IFRS PADA BADAN USAHA DI BURSA EFEK INDONESIA PERIODE 2010-2013

  • Imelda Honggo Nugroho Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya
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Keywords: komisaris independen, komite audit, manajemen laba, IFRS

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh board monitoring dalam menghambat manajemen laba sebelum dan sesudah adopsi IFRS. Board monitoring ini dibagi menjadi 2, yaitu komisaris independen dan komite audit. Selain itu manajemen laba dalam penelitian ini diproksikan dengan abnormal working capital accruals (AWCA).Penelitian ini menggunakan pendekatan kuantitatif. Sampel yang digunakan dalam penelitian ini adalah semua badan usaha non-keuangan yang terdaftar di BEI periode 2010-2013, terdapat 516 sampel yang memenuhi kriteria selama tahun penelitian. Untuk menghasilkan hasil yang lebih akurat, penelitian ini menggunakan sample konstan untuk periode sebelum adopsi IFRS (2010-2011) dan periode sesudah IFRS (2012-2013). Metode analisis yang digunakan adalah regresi linier berganda. Hasil penelitian ini menunjukan bahwa board monitoring tidak memiliki dampak yang signifikan terhadap manajemen laba sebelum dan sesudah adopsi IFRS. Pengetahuan ini diharapkan dapat menjadi salah satu bahan pertimbangan bagi OJK (Otoritas Jasa Keuangan) dalam membuat peraturan dan mengevaluasi kinerja board monitoring, dan sebagai pandangan bagi investor guna pengambilan keputusan investasi. Investor diharapkan tidak hanya berfokus pada laba yang dihasilkan badan usaha tetapi juga mempertimbangkan faktor-faktor lain. 

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Published
2018-03-01
Issue
Vol. 5 No. 1 (2016): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Section
Bidang Akuntansi (AK)

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