PENERAPAN KONVERGENSI IFRS DI INDONESIA DALAM KAITANNYA DENGAN MANAJEMEN LABA DAN KINERJA PERUSAHAAN
Abstract
This study aims to determine the effect of earnings per share, price earnings ratio, dividend payout ratio, and leveragewith variable earning management as an intervening variable on the value of companies in companies listed on theIndonesia Stock Exchange at the time of the implementation of IFRS convergence in Indonesia. The sample in this studyuses purposive random sampling method, amounting to 39 companies. Implementation of global standards (IFRS) willcertainly direct the company in preparing the financial statements of companies with international quality and ultimatelydetermine the financial information that will result from the accounting process undertaken by the company. Accountinginformation by investors is used to determine the company financial condition and the basis of decision of the investor toinvest or not. The results showed that partially EPS, PER, Leverage effect on firm value (PBV). Simultaneously, allvariables simultaneously affect the value of companies in manufacturing companies listed on the Indonesia StockExchange.References
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