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Abstrak :
ABSTRAK
Penelitian ini bertujuan untuk menemukan bukti empiris atas pengaruh leverage dan konvergensi IFRS terhadap manajemen laba melalui manipulasi aktivitas riil dan peran moderasi dari konvergensi IFRS terhadap hubungan leverage terhadap manajemen laba melalui manipulasi aktivitas riil pada perusahaan ? perusahaan yang terdaftar di bursa yang sudah melakukan konvergensi IFRS secara penuh. Penelitian ini dilakukan dalam lingkup negara ? negara di Asia yang terdiri dari enam negara sampel, yaitu negara Indonesia, Malaysia, Filipina, Sri Lanka, Cina dan Hong Kong. Berdasarkan hasil penelitian, ditemukan bahwa leverage memiliki pengaruh negatif terutama pada negara maju (Hong Kong, Malaysia dan Cina). Sedangkan konvergensi IFRS memiliki pengaruh positif terhadap manajemen laba melalui manipulasi aktivitas riil terutama pada negara maju (Hong Kong, Malaysia dan Cina) dan negara yang menggunakan strategi gradual (Cina, Indonesia, Malaysia dan Sri Lanka). Selain itu penelitian ini juga menunjukkan bahwa Konvergensi IFRS memperlemah pengaruh leverage terhadap manajemen laba melalui manipulasi aktivitas riil terutama pada negara maju dan negara yang menggunakan strategi gradual sedangkan pada negara berkembang dan negara yang menggunakan strategi big bang konvergensi IFRS justru semakin memperkuat pengaruh leverage terhadap manajemen laba melalui manipulasi aktivitas riil.

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ABSTRACT
The purpose of this research is to find empirical evidence on the effect of leverage and IFRS convergence on earnings management through real activities manipulation and the moderation role of the IFRS convergence toward the relationship leverage on earnings management through real activities manipulation on listed companies in the stock exchange that have already fully converged with IFRS. This research covers several Asian countries which consisted of six sample countries, such as Indonesia, Malaysia, Philippines, Sri Lanka, China and Hong Kong. Based on this research, it was found that leverage has a negative effect especially in developed countries (Hong Kong, Malaysia and China). While IFRS convergence has a positive effect on earnings management through real activities manipulation, especially in developed countries (Hong Kong, Malaysia and China) and countries that use the strategy of gradual (China, Indonesia, Malaysia and Sri Lanka). The results of this research also showed that the convergence of IFRS weakened the leverage effect on earnings management through real activities manipulation, especially in developed countries and countries that use the strategy of gradual, while in developing countries and countries that use the strategy of the big bang, the convergence of IFRS strengthened the leverage effect on earnings management through real activities manipulation

Abstrak :
A one-stop resource for understanding and applying current International Financial Reporting Standards. The move to International Financial Reporting Standards (IFRS) is the single most important initiative in the financial reporting world, with more than 100 countries requiring or allowing the use of IFRS for the preparation of financial statements by publicly held companies. It is expected that by 2011, more than 150 countries will be converting to it. It's clear that IFRS is here to stayget the expert advice you need to properly implement IFRS with Understanding IFRS Fundamentals: Internat.