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Abstrak :
This study aims to determine whether the companies paying dividend in the previous year (payers) are more likely to perform earnings management than companies that do not (non-payers) in order to meet the expected dividend. The study also examines the impact of premanaged earnings and expected dividend on earnings management practices. Sample used in this research are manufacturing companies listed in Indonesia Stock Exchange in 2010-2012. The findings suggest that there is a significant negative relationship between premanaged earnings and discretionary accruals, and a significant positive relationship between the expected dividends and discretionary accruals. This study concludes that dividend is important determinant of earnings thresholds. However, dividend is not a unique motivation to perform earnings management.

Abstrak Penelitian ini bertujuan untuk mengetahui apakah perusahaan yang membayarkan dividen di tahun sebelumnya (payers) lebih cenderung melakukan manajemen laba daripada perusahaan yang tidak membayarkan dividen di tahun sebelumnya (non-payers) agar dapat memenuhi dividen yang diharapkan. Penelitian menguji bagaimana pengaruh premanaged earnings dan dividen yang diharapkan dengan praktik manajemen laba. Penelitian ini menggunakan sampel badan usaha manufaktur yang terdaftar di BEI periode 2010-2012 dengan menggunakan teknik purposive/judgement sampling. Temuan menunjukkan premanaged earnings berpengaruh negatif signifikan terhadap akrual diskresioner yang merupakan proksi dari manajemen laba. Penelitian ini menyimpulkan meskipun dividen yang diharapkan adalah salah satu penentu earnings threshold, namun dividen bukan menjadi unique motivation untuk melakukan manajemen laba.

Abstrak :
This study examines the dynamics of the implementation of IFRS in Indonesia and challenges faced by its stakeholders by using interpretive-qualitative research paradigm. In-depth interviews, observations, and documentary analysis were used during data collection processes. The results were then cross-examined through triangulation. More specifically, this study attempts to identify problems arised during the implementation and the responses of the stakeholders. The authors hope that the findings can enrich the literatures about the interconnectedness among accounting, culture, language, and stakeholders? interests in the context of developing countries, especially Indonesia. Our results indicate that there is an interdependence among the stakeholders (regulator, auditor, user, preparer, and higher education institutions) in which there is no party that can individually ensure the successfulness of the IFRS implementation. Synergistic, long-term oriented collective efforts among those parties are required since they all have internal constraints that can inhibit the implementation. In addition, culture (including language) exacerbates the problems and, hence, require long-term, strategic responses in macro level. Finally, this study suggests seven propositions conditioning the effectiveness of IFRS implementation in a national context.

Abstrak Studi ini mengkaji dinamika implementasi IFRS di Indonesia beserta tantangan-tantangan yang dihadapi oleh para pihak yang berkepentingan (stakeholders) dengan menggunakan paradigma penelitian interpretif-kualitatif. Wawancara mendalam, observasi, dan analisis dokumen digunakan selama proses pengumpulan data untuk kemudian hasilnya ditinjau silang melalui proses triangulasi. Secara lebih khusus, studi ini berusaha mengidentifikasi problematika yang muncul dalam implementasi tersebut dan bagaimana respons para stakeholders selama ini. Penulis berharap temuan yang diperoleh dapat memperkaya literatur tentang keterkaitan antara akuntansi, budaya, bahasa, dan kepentingan pihak-pihak yang terlibat di dalamnya dalam konteks negara berkembang,