Full Description
| Cataloguing Source | LibUI ind rda |
| Content Type | text (rdacontent) |
| Media Type | unmediated (rdamedia); computer (rdamedia) |
| Carrier Type | volume (rdacarrier); online resource (rdacarrier) |
| Physical Description | xix, 87 pages : illustration ; 28 cm + appendix |
| Concise Text | |
| Holding Institution | Universitas Indonesia |
| Location | Perpustakaan UI, Lantai 3 |
- Availability
- Digital Files: 1
- Review
- Cover
- Abstract
| Call Number | Barcode Number | Availability |
|---|---|---|
| S56438 | 14-20-337721109 | TERSEDIA |
| No review available for this collection: 20387878 |
Abstract
Tujuan penelitian ini adalah ingin menguji karakteristik Standar Akuntansi Keuangan (SAK) Indonesia lebih bersifat principles-based atau rules-based dengan menggunakan metode Rules Based Continuum (RBC) mengikuti penelitian sebelumnya yang dilakukan oleh Mergenthaler (2008). Penelitian ini juga akan mengeksaminasi dan menganalisis manajemen laba yang dipilih manajemen ketika suatu perusahaan menggunakan standar akuntansi dengan karakteristik principles-based dan rules-based. Dengan menggunakan metode data panel, hasil yang diperoleh penelitian ini adalah setelah masa konvergensi IFRS, SAK Indonesia justru bersifat lebih rules-based dibandingkan dengan SAK Indonesia pada periode sebelum konvergensi IFRS. Hasil lain yang diperoleh adalah terdapat hubungan positif antara karakteristik standar principles-based dengan manajemen laba akrual dan rules-based dengan manajemen laba riil.
The purpose of this study is to examine whether financial accounting standard in Indonesia has principles-based or rules-based characteristic using Rules Based Continuum (RBC) method developed by Mergenthaler (2008). This study also examines which earning management methods (accrual versus real-based earning management) are preferred by company?s management in principles-based and rules-based accounting standard setting. Using data panel model, the result of this study is after IFRS convergence period, Indonesian financial accounting standard is more rules-based than principles-based. Besides of that, this study also shows that there is a positive relationship between principles-based characteristic with accrual earning management and rules-based characteristic with real earning management.
The purpose of this study is to examine whether financial accounting standard in Indonesia has principles-based or rules-based characteristic using Rules Based Continuum (RBC) method developed by Mergenthaler (2008). This study also examines which earning management methods (accrual versus real-based earning management) are preferred by company?s management in principles-based and rules-based accounting standard setting. Using data panel model, the result of this study is after IFRS convergence period, Indonesian financial accounting standard is more rules-based than principles-based. Besides of that, this study also shows that there is a positive relationship between principles-based characteristic with accrual earning management and rules-based characteristic with real earning management.