Hasil Pencarian  ::  Simpan CSV :: Kembali

"This study aims to determine whether the companies paying dividend in the previous year (payers)are more likely to perform earnings management than companies that do not (non-payers) inorder to meet the expected dividend. The study also examines the impact of premanaged earningsand expected dividend on earnings management practices. Sample used in this research aremanufacturing companies listed in Indonesia Stock Exchange in 2010-2012. The findings suggestthat there is a significant negative relationship between premanaged earnings and discretionaryaccruals, and a significant positive relationship between the expected dividends and discretionaryaccruals. This study concludes that dividend is important determinant of earnings thresholds.However, dividend is not a unique motivation to perform earnings management.AbstrakPenelitian ini bertujuan untuk mengetahui apakah perusahaan yang membayarkan dividen ditahun sebelumnya (payers) lebih cenderung melakukan manajemen laba daripada perusahaanyang tidak membayarkan dividen di tahun sebelumnya (non-payers) agar dapat memenuhidividen yang diharapkan. Penelitian menguji bagaimana pengaruh premanaged earnings dandividen yang diharapkan dengan praktik manajemen laba. Penelitian ini menggunakan sampelbadan usaha manufaktur yang terdaftar di BEI periode 2010-2012 dengan menggunakan teknikpurposive/judgement sampling. Temuan menunjukkan premanaged earnings berpengaruh negatifsignifikan terhadap akrual diskresioner yang merupakan proksi dari manajemen laba. Penelitian inimenyimpulkan meskipun dividen yang diharapkan adalah salah satu penentu earnings threshold,namun dividen bukan menjadi unique motivation untuk melakukan manajemen laba."

"This study examines the dynamics of the implementation of IFRS in Indonesia and challengesfaced by its stakeholders by using interpretive-qualitative research paradigm. In-depth interviews,observations, and documentary analysis were used during data collection processes. The resultswere then cross-examined through triangulation. More specifically, this study attempts to identifyproblems arised during the implementation and the responses of the stakeholders. The authorshope that the findings can enrich the literatures about the interconnectedness among accounting,culture, language, and stakeholders? interests in the context of developing countries, especiallyIndonesia. Our results indicate that there is an interdependence among the stakeholders (regulator,auditor, user, preparer, and higher education institutions) in which there is no party that canindividually ensure the successfulness of the IFRS implementation. Synergistic, long-term orientedcollective efforts among those parties are required since they all have internal constraints that caninhibit the implementation. In addition, culture (including language) exacerbates the problemsand, hence, require long-term, strategic responses in macro level. Finally, this study suggests sevenpropositions conditioning the effectiveness of IFRS implementation in a national context.AbstrakStudi ini mengkaji dinamika implementasi IFRS di Indonesia beserta tantangan-tantangan yangdihadapi oleh para pihak yang berkepentingan (stakeholders) dengan menggunakan paradigmapenelitian interpretif-kualitatif. Wawancara mendalam, observasi, dan analisis dokumen digunakanselama proses pengumpulan data untuk kemudian hasilnya ditinjau silang melalui prosestriangulasi. Secara lebih khusus, studi ini berusaha mengidentifikasi problematika yang munculdalam implementasi tersebut dan bagaimana respons para stakeholders selama ini. Penulis berharaptemuan yang diperoleh dapat memperkaya literatur tentang keterkaitan antara akuntansi, budaya,bahasa, dan kepentingan pihak-pihak yang terlibat di dalamnya dalam konteks negara berkembang,"