Abstract
The method of measuring biological assets is considered to provoke earnings management practices in agribusiness companies, especially in companies that have adopted IFRS in full. This study aims to examine whether agribusiness companies that have adopted IFRS in full will have a higher level of earnings management when compared to other industries. The sample of this study was taken from agribusiness companies in several Asian countries that are still in the IFRS convergence process. The research hypothesis was analyzed by independent t test to test the level of earnings management in the period before and after the convergence of IFRS. The results showed that agribusiness companies in the Asian region had higher average earnings management in the period after the IFRS convergence, when compared to before the IFRS convergence.
 Keywords: Biological Asset; IFRS; Fair Value; Earning Management.
Highlights
PENDAHULUAN Perusahaan yang bergerak di bidang agribisnis mempunyai salah satu jenis aset unik yang tidak dimiliki oleh perusahaan-perusahaan lain, yaitu aset biologis
This study aims to examine whether agribusiness companies that have adopted IFRS in full will have a higher level of earnings management when compared to other industries
The sample of this study was taken from agribusiness companies in several Asian countries that are still in the IFRS convergence process
Summary
Untuk mengetahui lebih lanjut tingkat manajemen laba sebelum dan setelah konvergensi IFRS, dilakukan penelitian sederhana dengan menggunakan sampel perusahaan agribisnis yang memiliki aset biologis di wilayah Asia. Data yang digunakan dalam penelitian ini adalah data sekunder yang berupa laporan keuangan dari perusahaan industri agribisnis wilayah Asia. Data laporan keuangan diperoleh dari database OSIRIS serta website pasar modal negara yang dijadikan sampel untuk penelitian. Kelima negara ini memiliki banyak perusahaan yang berfokus pada industri agribisnis. Sudah ada beberapa perwakilan dari kelima negara ini yang pernah menyuarakan mengenai sulitnya penerapan IFRS secara penuh dalam pertemuan dengan IASB. Pemilihan sampel perusahaan agribisnis di lima negara ini dilakukan dengan memilih perusahaan agribisnis yang memiliki aset biologis, terdaftar di pasar modal negara asalnya, mengungkapkan metode penilaian aset biologis serta memiliki data keuangan lengkap selama periode penelitian. Perusahaan industri agribisnis yang terdaftar di Bursa Efek 203 masing-masing negara
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