The research examines the impact of IFRS convergence into PSAK on earnings quality in Indonesia. The research uses 558 samples that are taken from 93 companies that are listed in the Indonesia Stock Exchange (IDX) from 2005-2007 and 2012-2014, we exclude 3 years since 2008-2011 is the preparation process of the IFRS converging. Earnings quality is measured using earnings management which is measured using Chua et al. (2012) framework.
The result of the research is that there is a significant difference in earnings management between before and after the full implementation of IFRS convergence into PSAK in Indonesia with evidence from listed manufacturing companies.