ANALISIS PERBANDINGAN MANAJEMEN LABA PADA PENGADOPSI SUKARELA DAN NONSUKARELA IFRS (Studi Empiris pada Perusahaan Terdaftar di Korea Selatan)
The topic about the benefit of IFRS adoption by early adopters especially in Asia region has not gained much attention from researchers. This research was aimed to empirically examine comparative of earnings management level between early adopters and late adopters of IFRS to observe the benefit of...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2013
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| _version_ | 1797033303435378688 |
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| author | , POPPY DANASTRI SARI , Prof. Dr. Indra Wijaya Kusuma, M.B.A., CMA. |
| author_facet | , POPPY DANASTRI SARI , Prof. Dr. Indra Wijaya Kusuma, M.B.A., CMA. |
| author_sort | , POPPY DANASTRI SARI |
| collection | UGM |
| description | The topic about the benefit of IFRS adoption by early adopters especially in Asia region has not gained much attention from researchers. This research was aimed to empirically examine comparative of earnings management level between early adopters and late adopters of IFRS to observe the benefit of IFRS adoption in financial report. Researcher used early adopter refers to company which adopt IFRS prior to mandatory adoption, Meanwhile, late adopter refers to company which adopt IFRS after mandatory adoption. The sample was selected from companies which are listed in KRX from period 2009/2010.
Researcher used discretionary accruals measured by Modified Jones Model for eanings management�s proxy. The analysis of hypotheses was conducted in two phases to examine the difference between two sample populations. First, researcher employed parametric test which is t-test for two independent samples. Next, researcher employed nonparametric test which is Mann-Whitney because two populations are not normal distributed. The result of analysis showed there are no significant difference between early adopters and late adopters of IFRS in South Korea. The reasons that no difference exists is due to the length of duration needed to see the significant impact of IFRS towards the IFRS adopters and differences between K-IFRS which is used by IFRS adopters in South Korea and IFRS which is adopted by European countries. |
| first_indexed | 2024-03-13T22:51:50Z |
| format | Thesis |
| id | oai:generic.eprints.org:120136 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T22:51:50Z |
| publishDate | 2013 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:1201362016-03-04T08:41:43Z https://repository.ugm.ac.id/120136/ ANALISIS PERBANDINGAN MANAJEMEN LABA PADA PENGADOPSI SUKARELA DAN NONSUKARELA IFRS (Studi Empiris pada Perusahaan Terdaftar di Korea Selatan) , POPPY DANASTRI SARI , Prof. Dr. Indra Wijaya Kusuma, M.B.A., CMA. ETD The topic about the benefit of IFRS adoption by early adopters especially in Asia region has not gained much attention from researchers. This research was aimed to empirically examine comparative of earnings management level between early adopters and late adopters of IFRS to observe the benefit of IFRS adoption in financial report. Researcher used early adopter refers to company which adopt IFRS prior to mandatory adoption, Meanwhile, late adopter refers to company which adopt IFRS after mandatory adoption. The sample was selected from companies which are listed in KRX from period 2009/2010. Researcher used discretionary accruals measured by Modified Jones Model for eanings management�s proxy. The analysis of hypotheses was conducted in two phases to examine the difference between two sample populations. First, researcher employed parametric test which is t-test for two independent samples. Next, researcher employed nonparametric test which is Mann-Whitney because two populations are not normal distributed. The result of analysis showed there are no significant difference between early adopters and late adopters of IFRS in South Korea. The reasons that no difference exists is due to the length of duration needed to see the significant impact of IFRS towards the IFRS adopters and differences between K-IFRS which is used by IFRS adopters in South Korea and IFRS which is adopted by European countries. [Yogyakarta] : Universitas Gadjah Mada 2013 Thesis NonPeerReviewed , POPPY DANASTRI SARI and , Prof. Dr. Indra Wijaya Kusuma, M.B.A., CMA. (2013) ANALISIS PERBANDINGAN MANAJEMEN LABA PADA PENGADOPSI SUKARELA DAN NONSUKARELA IFRS (Studi Empiris pada Perusahaan Terdaftar di Korea Selatan). UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=60156 |
| spellingShingle | ETD , POPPY DANASTRI SARI , Prof. Dr. Indra Wijaya Kusuma, M.B.A., CMA. ANALISIS PERBANDINGAN MANAJEMEN LABA PADA PENGADOPSI SUKARELA DAN NONSUKARELA IFRS (Studi Empiris pada Perusahaan Terdaftar di Korea Selatan) |
| title | ANALISIS PERBANDINGAN MANAJEMEN LABA PADA PENGADOPSI SUKARELA DAN NONSUKARELA IFRS (Studi Empiris pada Perusahaan Terdaftar di Korea Selatan) |
| title_full | ANALISIS PERBANDINGAN MANAJEMEN LABA PADA PENGADOPSI SUKARELA DAN NONSUKARELA IFRS (Studi Empiris pada Perusahaan Terdaftar di Korea Selatan) |
| title_fullStr | ANALISIS PERBANDINGAN MANAJEMEN LABA PADA PENGADOPSI SUKARELA DAN NONSUKARELA IFRS (Studi Empiris pada Perusahaan Terdaftar di Korea Selatan) |
| title_full_unstemmed | ANALISIS PERBANDINGAN MANAJEMEN LABA PADA PENGADOPSI SUKARELA DAN NONSUKARELA IFRS (Studi Empiris pada Perusahaan Terdaftar di Korea Selatan) |
| title_short | ANALISIS PERBANDINGAN MANAJEMEN LABA PADA PENGADOPSI SUKARELA DAN NONSUKARELA IFRS (Studi Empiris pada Perusahaan Terdaftar di Korea Selatan) |
| title_sort | analisis perbandingan manajemen laba pada pengadopsi sukarela dan nonsukarela ifrs studi empiris pada perusahaan terdaftar di korea selatan |
| topic | ETD |
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