DAMPAK ADOPSI STANDAR PELAPORAN KEUANGAN INTERNASIONAL DAN SISTEM BUSINES NASIONAL TERHADAP MANAGEMEN LABA SERTA KONSEKUENSINYA TERHADAP DAYA DETEKSI AUDITOR
ThisresearchevokestheissueofTheImpactoftheMandatoryAdoptionoftheInternationalFinancialReportingStandards(SPKI/IFRS)andtheState�sBusinessSystemagainstboththeEarningsManagementandtheAuditor�sDetectingPowerConsequence.WecategorizetheIFRSintotwolevels,thatis,post-IFRSandpre-IFRS.Thepost-IFRSbasedont...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2013
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| Subjects: |
| _version_ | 1826046127175106560 |
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| author | , Sri Suryaningsum, SE.,Ak.,M.Si. , Prof. Dr. Jogiyanto Hartono M., Ak., M.B.A., Ph.D. |
| author_facet | , Sri Suryaningsum, SE.,Ak.,M.Si. , Prof. Dr. Jogiyanto Hartono M., Ak., M.B.A., Ph.D. |
| author_sort | , Sri Suryaningsum, SE.,Ak.,M.Si. |
| collection | UGM |
| description | ThisresearchevokestheissueofTheImpactoftheMandatoryAdoptionoftheInternationalFinancialReportingStandards(SPKI/IFRS)andtheState�sBusinessSystemagainstboththeEarningsManagementandtheAuditor�sDetectingPowerConsequence.WecategorizetheIFRSintotwolevels,thatis,post-IFRSandpre-IFRS.Thepost-IFRSbasedontheprinciple,whilethepre-IFRSbasedontherule.Theprinciplebasisenablesmanagerstorunabroadenedprofessionalpolicyfreelycomparingwiththerulebasis,withtheresultthatthepost-IFRSconditionenablesthemanagerstogetabiggerEarningsManagementopportunity.
TheBusinessSystemwascategorizedintoAngloBusinessSystemandContinentalBusinessSystem.TheAngloBusinessSystemhasatransparentandlessconservativecharacter,whiletheContinentalBusinessSystemhasaconfidentialandveryconservativecharacter.TheconfidentialcharacteroftheContinentalenablesthemanagerstogetbiggerEarningsManagement.
ThebiggerEarningsManagementneedshigherAuditor�sDetectingPowerduetothemorecomplicatedofauditor�stask.TheAuditor�sDetectingPowerattachedonauditor�squality.
TheresearchtooksamplesofcompaniesinAsiaintheyear2000to2009.IttooktenyearstoprovewhethertheEarningsManagement�schangesexistornot.Thetestingonresearchhypothesisusedthescaleoftime2000to2009.ThetimewaschosenuponconsideringthebiasoftheIFRSperformancetransitiontoadopt.Thecollateraltestingappliedonsuspectingcompaniesgroupfrom2007to2009andontheentirecompaniesfortenyearstimeofscale(2000to2009).
ThemandatoryoftheIFRSwastestedbasedontwogroups,thatis,thecountriesofthepost-IFRSandthecountriesofthepre-IFRS.ResearchingtheBusinessSystembasedontwogroups,thatis,theAngloSystem-CountriesandtheContinentalSystem-Countries.MeasuringtheEarningsManagementbasedontheAccrualActivitiesandtheRealActivities.
ThetestingresultconcludedthattheEarningsManagementshiftdidn�texistonboththeAccrualActivitiesandtheRealActivitiesforthefirstgrou(post-IFRS&Anglo)andthefourthgroup(pre-IFRS&Continental).TheAccrualEarningsManagementgoesdownmoreandmoremerelyoccurredonthethirdgroup(pre-IFRS&Anglo).
HypothesisoneestimatedbiggerintervaloftheEarningsManagementonthepost-IFRS�countriesgroupratherthanonthepre-IFRS�countriesgroup.HypothesistwoestimatedbiggerintervaloftheEarningsManagementonContinentalSystemBusinessCountriesratherthantheAngloBusinessSystemountries.TheseEarningsManagementinhypothesisoneandhypothesistwowereexaminedthroughtwomeasurementsbasis,thatis,theAccrualActivityandtheRealActivity.Hypothesisoneandhypothesistwoweretestedthrought-testsampleindependentanalysistool.
HypothesisthreeestimatedanintervaloftheEarningsManagementamongstcells.ThecellswereemergedbasedontheMandatoryAdoptionoftheIFRSandontheBusinessSystembecomingfourcells,thatis,thepost-IFRS&Anglo |
| first_indexed | 2024-03-13T22:48:19Z |
| format | Thesis |
| id | oai:generic.eprints.org:119002 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T22:48:19Z |
| publishDate | 2013 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:1190022016-03-04T08:43:39Z https://repository.ugm.ac.id/119002/ DAMPAK ADOPSI STANDAR PELAPORAN KEUANGAN INTERNASIONAL DAN SISTEM BUSINES NASIONAL TERHADAP MANAGEMEN LABA SERTA KONSEKUENSINYA TERHADAP DAYA DETEKSI AUDITOR , Sri Suryaningsum, SE.,Ak.,M.Si. , Prof. Dr. Jogiyanto Hartono M., Ak., M.B.A., Ph.D. ETD ThisresearchevokestheissueofTheImpactoftheMandatoryAdoptionoftheInternationalFinancialReportingStandards(SPKI/IFRS)andtheState�sBusinessSystemagainstboththeEarningsManagementandtheAuditor�sDetectingPowerConsequence.WecategorizetheIFRSintotwolevels,thatis,post-IFRSandpre-IFRS.Thepost-IFRSbasedontheprinciple,whilethepre-IFRSbasedontherule.Theprinciplebasisenablesmanagerstorunabroadenedprofessionalpolicyfreelycomparingwiththerulebasis,withtheresultthatthepost-IFRSconditionenablesthemanagerstogetabiggerEarningsManagementopportunity. TheBusinessSystemwascategorizedintoAngloBusinessSystemandContinentalBusinessSystem.TheAngloBusinessSystemhasatransparentandlessconservativecharacter,whiletheContinentalBusinessSystemhasaconfidentialandveryconservativecharacter.TheconfidentialcharacteroftheContinentalenablesthemanagerstogetbiggerEarningsManagement. ThebiggerEarningsManagementneedshigherAuditor�sDetectingPowerduetothemorecomplicatedofauditor�stask.TheAuditor�sDetectingPowerattachedonauditor�squality. TheresearchtooksamplesofcompaniesinAsiaintheyear2000to2009.IttooktenyearstoprovewhethertheEarningsManagement�schangesexistornot.Thetestingonresearchhypothesisusedthescaleoftime2000to2009.ThetimewaschosenuponconsideringthebiasoftheIFRSperformancetransitiontoadopt.Thecollateraltestingappliedonsuspectingcompaniesgroupfrom2007to2009andontheentirecompaniesfortenyearstimeofscale(2000to2009). ThemandatoryoftheIFRSwastestedbasedontwogroups,thatis,thecountriesofthepost-IFRSandthecountriesofthepre-IFRS.ResearchingtheBusinessSystembasedontwogroups,thatis,theAngloSystem-CountriesandtheContinentalSystem-Countries.MeasuringtheEarningsManagementbasedontheAccrualActivitiesandtheRealActivities. ThetestingresultconcludedthattheEarningsManagementshiftdidn�texistonboththeAccrualActivitiesandtheRealActivitiesforthefirstgrou(post-IFRS&Anglo)andthefourthgroup(pre-IFRS&Continental).TheAccrualEarningsManagementgoesdownmoreandmoremerelyoccurredonthethirdgroup(pre-IFRS&Anglo). HypothesisoneestimatedbiggerintervaloftheEarningsManagementonthepost-IFRS�countriesgroupratherthanonthepre-IFRS�countriesgroup.HypothesistwoestimatedbiggerintervaloftheEarningsManagementonContinentalSystemBusinessCountriesratherthantheAngloBusinessSystemountries.TheseEarningsManagementinhypothesisoneandhypothesistwowereexaminedthroughtwomeasurementsbasis,thatis,theAccrualActivityandtheRealActivity.Hypothesisoneandhypothesistwoweretestedthrought-testsampleindependentanalysistool. HypothesisthreeestimatedanintervaloftheEarningsManagementamongstcells.ThecellswereemergedbasedontheMandatoryAdoptionoftheIFRSandontheBusinessSystembecomingfourcells,thatis,thepost-IFRS&Anglo [Yogyakarta] : Universitas Gadjah Mada 2013 Thesis NonPeerReviewed , Sri Suryaningsum, SE.,Ak.,M.Si. and , Prof. Dr. Jogiyanto Hartono M., Ak., M.B.A., Ph.D. (2013) DAMPAK ADOPSI STANDAR PELAPORAN KEUANGAN INTERNASIONAL DAN SISTEM BUSINES NASIONAL TERHADAP MANAGEMEN LABA SERTA KONSEKUENSINYA TERHADAP DAYA DETEKSI AUDITOR. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=58981 |
| spellingShingle | ETD , Sri Suryaningsum, SE.,Ak.,M.Si. , Prof. Dr. Jogiyanto Hartono M., Ak., M.B.A., Ph.D. DAMPAK ADOPSI STANDAR PELAPORAN KEUANGAN INTERNASIONAL DAN SISTEM BUSINES NASIONAL TERHADAP MANAGEMEN LABA SERTA KONSEKUENSINYA TERHADAP DAYA DETEKSI AUDITOR |
| title | DAMPAK ADOPSI STANDAR PELAPORAN KEUANGAN INTERNASIONAL DAN SISTEM BUSINES NASIONAL TERHADAP MANAGEMEN LABA SERTA KONSEKUENSINYA TERHADAP DAYA DETEKSI AUDITOR |
| title_full | DAMPAK ADOPSI STANDAR PELAPORAN KEUANGAN INTERNASIONAL DAN SISTEM BUSINES NASIONAL TERHADAP MANAGEMEN LABA SERTA KONSEKUENSINYA TERHADAP DAYA DETEKSI AUDITOR |
| title_fullStr | DAMPAK ADOPSI STANDAR PELAPORAN KEUANGAN INTERNASIONAL DAN SISTEM BUSINES NASIONAL TERHADAP MANAGEMEN LABA SERTA KONSEKUENSINYA TERHADAP DAYA DETEKSI AUDITOR |
| title_full_unstemmed | DAMPAK ADOPSI STANDAR PELAPORAN KEUANGAN INTERNASIONAL DAN SISTEM BUSINES NASIONAL TERHADAP MANAGEMEN LABA SERTA KONSEKUENSINYA TERHADAP DAYA DETEKSI AUDITOR |
| title_short | DAMPAK ADOPSI STANDAR PELAPORAN KEUANGAN INTERNASIONAL DAN SISTEM BUSINES NASIONAL TERHADAP MANAGEMEN LABA SERTA KONSEKUENSINYA TERHADAP DAYA DETEKSI AUDITOR |
| title_sort | dampak adopsi standar pelaporan keuangan internasional dan sistem busines nasional terhadap managemen laba serta konsekuensinya terhadap daya deteksi auditor |
| topic | ETD |
| work_keys_str_mv | AT srisuryaningsumseakmsi dampakadopsistandarpelaporankeuanganinternasionaldansistembusinesnasionalterhadapmanagemenlabasertakonsekuensinyaterhadapdayadeteksiauditor AT profdrjogiyantohartonomakmbaphd dampakadopsistandarpelaporankeuanganinternasionaldansistembusinesnasionalterhadapmanagemenlabasertakonsekuensinyaterhadapdayadeteksiauditor |