EFFECTS OF MANAGERIAL SKILLS, GOVERNANCE COMPLIANCE, AND IFRS IMPLEMENTATION ON EARNINGS MANAGEMENT
Earnings management is management actions in making earnings decisions that are not in accordance with applicable accounting standards to achieve certain earning objectives for certain earnings reporting. This study aims to examine and provide empirical evidence regarding the effect of Managerial Skills, Governance Compliance, and IFRS Implementation on Earnings management. The sampling technique uses a purposive sampling method, while the samples in the study were 56 companies of various manufacturing industries listed on the Indonesia Stock Exchange (BEI) in 2015 - 2017. The research testing uses multiple linear regression analysis. The results of this test indicate that managerial skills have a significant positive effect on earnings management, while governance compliance is proxied by independent commissioners and audit committees, and IFRS implementation variables have no effect on earnings management.