PENGARUH EARNINGS MANAGEMENT TERHADAP EARNINGS QUALITY DENGAN ADOPSI IFRS SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Industri Dasar dan Kimia yang Terdaftar di BEI)
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh earnings
management, adopsi IFRS terhadap earnings quality pada
Perusahaan Industri Dasar dan Kimia yang terdaftar di BEI. Serta
pengaruh earnings management terhadap earnings quality melalui
adopsi IFRS pada Perusahaan IndustriDasar dan Kimia yang
terdaftar di BEI. Penelitian ini menggunakan metode kuantitatif
dengan pengujian hipotesis dengan analisis regresi variabel moderasi
dengan metode selisih mutlak.
Hasil penelitian menunjukkan bahwa Earnings Management
berpengaruh negatif signifikan terhadap Earnings Quality. Sedangkan
Adopsi IFRS berpengaruh positif signifikan terhadap Earnings Quality. Dan
hasil penelitian yang terakhir bahwa Earnings management berpengaruh
positif signifikan terhadap Earnings Quality melalui adopsi IFRS.
Kata Kunci: Earnings Management, Earnings Quality, dan adopsi
IFRS
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