The Effect of IFRS Adoption on Earnings Management in Indonesia: The Moderating Role of Investor Protection Empirical Study on Manufacturing Companies

Wulliyatu Amalinazahroh, Hamidah

Abstract

This study aims to examine the effect of IFRS adoption on an earnings management level and considers the effect of investor protection as a moderating variable on the negative relationship between IFRS adoption and earnings management. The samples in this study were manufacturing companies on the Indonesian Stock Exchange in 2010–2015. Samples were selected using a purposive sampling method. The data used in this study was analyzed using Moderated Regression Analysis (MRA) with SPSS 20. The results demonstrate that there was a negative relationship between IFRS adoption and earnings management and, with the influence of investor protection as a moderating variable, the negative relationship between IFRS adoption and earnings management was strengthened.

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Paper Citation


in Harvard Style

Amalinazahroh W. and Hamidah. (2018). The Effect of IFRS Adoption on Earnings Management in Indonesia: The Moderating Role of Investor Protection Empirical Study on Manufacturing Companies.In Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium, ISBN 978-989-758-339-1, pages 686-691. DOI: 10.5220/0007019906860691


in Bibtex Style

@conference{jcae symposium18,
author={Wulliyatu Amalinazahroh and Hamidah},
title={The Effect of IFRS Adoption on Earnings Management in Indonesia: The Moderating Role of Investor Protection Empirical Study on Manufacturing Companies},
booktitle={Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,},
year={2018},
pages={686-691},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007019906860691},
isbn={978-989-758-339-1},
}


in EndNote Style

TY - CONF

JO - Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,
TI - The Effect of IFRS Adoption on Earnings Management in Indonesia: The Moderating Role of Investor Protection Empirical Study on Manufacturing Companies
SN - 978-989-758-339-1
AU - Amalinazahroh W.
AU - Hamidah.
PY - 2018
SP - 686
EP - 691
DO - 10.5220/0007019906860691