Pengaruh Penerapan Sak (Konvergensi IFRS) Terhadap Kualitas Informasi Laporan Keuangan (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI)

Melinda Melinda - Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Abstract


This research aims to provide empirical evidence about the effects of the aplication of IRS to the quality of financial reporting information of manufacturing companies listed on BEI. Quality of financial information in this research is observed from two ways; earning management and value relevance

This research is clasified into causative research. The population are all manufacturing companies in BEI from 2009 to 2012. Research sample is determined by purposive sampling method. Secondary data is used from www.idx.co.id. The documentation technioque is used in collecting data. Panel data regression analysis is used in analyzing data.

This research found that IFRS reduces the scopre for earning management, and lead sto more value relevant accounting measure


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