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"Penelitian ini bertujuan untuk meneliti pengaruh konvergensi IFRS terhadap accounting pay for performance sensitivity, serta bertujuan meneliti peran komite audit dalam memoderasi hubungan Konvergensi IFRS dengan accounting pay for performance sensitivity. Penelitian ini menggunakan sampel sebesar 515 firm-years pada perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia selama periode 2012-2016. Hasil penelitian menunjukkan bahwa konvergensi IFRS berpengaruh positif terhadap accounting pay for performance sensitivity. Hal ini disebabkan karena kerangka IFRS yang principle-based sehingga memunculkan peluang direksi untuk meningkatkan kompensasi melalui manajemen laba. Selain itu, penelitian ini juga menemukan bahwa komite audit tidak terbukti dapat memperlemah pengaruh positif IFRS terhadap accounting pay for performance sensitivity. Hal ini dikarenakan peran pengawasan komite audit saja kurang mampu membatasi tindakan manajemen untuk meningkatkan kompensasi melalui manajemen laba pada saat penerapan IFRS.

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This research aims to investigate the impact of IFRS convergence on accounting pay for performance sensitivity, and also investigate the role of Audit Committee as a moderate effect between the relationship of IFRS convergence and accounting pay for performance sensitivity. This research uses samples 515 firm-years of non-financial public companies listed in Indonesia Stock Exchange for the period 2012-2016. The result of this study is that IFRS convergence can positively influence accounting pay for performance sensitivity. This positive effect is likely due to principle-based IFRS framework that raises the chance of directors to improve their compensation through earnings management. The result of this study is also that the effectiveness of Audit Committee has no influence on the positive effect of IFRS convergence on accounting pay for performance sensitivity. This may be because the audit committee oversight is less able to limit management actions at the time of IFRS implementation."

"[Skripsi ini mencoba menganalisa alasan konsumen yang mengonsumsi nilai tanda operasi plastik di era postmodern ditinjau dari pemikiran Jean Baudrillard mengenai konsumsi, nilai tanda, konstruksi identitas dan hiperrealitas. Penulisan ini ingin menunjukkan bahwa dalam mengonsumsi operasi plastik di era postmodern, konsumen tidak lagi mementingkan nilai guna operasi plastik melainkan nilai tanda operasi plastik. Alasan konsumen mengonsumsi operasi plastik di era postmodern bukan karena konsumen membutuhkan kegunaan operasi plastik untuk memperbaiki disfungsi tubuh, akan tetapi alasan konsumen mengonsumsi operasi plastik adalah untuk memenuhkan hasrat konsumen dalam memperoleh citra dan makna untuk membedakan identitas konsumen dalam relasi mereka dalam sosial. Citra dan makna yang ditawarkan televisi dan iklan-iklan dalam media telah membentuk ketidaksadaran massal, melalui konsumsi nilai tanda operasi plastik telah terjadi pembentukan identitas diri, identitas tersebut terlihat lebih nyata dari yang sebenarnya, hiperrealitas.

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, This undergraduate thesis tries to analyze the motives of consumer who are consuming the sign-value of plastic surgery in postmodern era by means of Jean Baudrillard’s thingking about consumption, sign-value, identity construction, and hiperreality. This undergraduate thesis showed that in the consuming plastic surgery in postmodern era, consumer didn’t see the use-value of plastic surgery but they only saw the sign-value of plastic surgery. The motives of consumer consuming the plastic surgery in postmodern era isn’t because the consumer want for the function of plastic surgery to recover bodies disfunction, however the motives of consumer consuming plastic surgery is to fulfilling consumer desire within acquires the image and meaning to distinguish consumer identity in their relation on social. Image and meaning which is offered by television and advertisement on media has shaped mass unconsciousness, by means of consuming the sign-value of plastic surgery there has been happening the formation of self identity, the identity that talked about seems more real than beneath it all, hiperreality.]"