PENERAPAN KONVERGENSI IFRS DI INDONESIA DALAM KAITANNYA DENGAN MANAJEMEN LABA DAN KINERJA PERUSAHAAN

Bakti Setyadi, Muhammad Titan Terzaghi, Fitriasuri Fitriasuri, Priyono Priyono

Abstract


This study aims to determine the effect of earnings per share, price earnings ratio, dividend payout ratio, and leverage
with variable earning management as an intervening variable on the value of companies in companies listed on the
Indonesia Stock Exchange at the time of the implementation of IFRS convergence in Indonesia. The sample in this study
uses purposive random sampling method, amounting to 39 companies. Implementation of global standards (IFRS) will
certainly direct the company in preparing the financial statements of companies with international quality and ultimately
determine the financial information that will result from the accounting process undertaken by the company. Accounting
information by investors is used to determine the company financial condition and the basis of decision of the investor to
invest or not. The results showed that partially EPS, PER, Leverage effect on firm value (PBV). Simultaneously, all
variables simultaneously affect the value of companies in manufacturing companies listed on the Indonesia Stock
Exchange.

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