This is caused by the same earnings management pattern. The results of data analysis found that there were no significant differences. The data analysis technique used in this study is the two different test average with the t-test (independent sample t-test). This study aims to map earnings management practices in Indonesia after convergent Financial Accounting Standards on IFRS.
Financial reporting in Indonesia is based on accrual-based Financial Accounting Standards (SAK), where according to Watts and Zimmerman (1986) accounting recorded on an accrual basis is subject to managerial discretion, due to the flexibility given by the General Accepting Accounting Principle (GAAP), which gives managers encouragement to modify financial statements (earnings management).
