Indonesia Conference Directory

This study aims to analyze the effect of IFRS convergence on earnings management with corporate governance as a moderating variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the period of 2015-2017. This study used a purposive sampling method and selected 38 companies with 114 units of analysis. The results showed that IFRS convergence did not affect earnings management. The test results also prove that managerial ownership and auditor quality cannot moderate the influence of IFRS on earnings management, but the number of audit committee meetings can moderate the effect of IFRS convergence on earnings management towards negative.