Pengaruh Kualitas Audit Terhadap Hubungan Konvergensi Ifrs Dengan Perataan Laba (Studi Empiris Pada Perusahaan manufaktur yang Terdaftar di BEI Tahun 2008-2012)

Anthony Saputra - Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Abstract


This study aims to provide empirical evidence on the effect of audit quality to the relationship of IFRS convergence with income smoothing on manufacturing companies listed on the Indonesia Stock Exchange. Audit quality in this study was measured based on the reputation of public accounting firms (Big 4 and non-Big 4), IFRS convergence is measured by score of application of IFRS convergence in Indonesia issued by public accounting firms Delloite and income smoothing is measured using index Eckel.

This research is classified into causative research. The population are all the manufacturing companies listed on the Indonesia stock exchange for four years from 2008 to 2012. While the research sample is determined by purposive sampling method. Hence 43 companies is selected as the sample. Secondary data is  used in this research. It is formed panel data obtained from the www.idx.co.id. The documentation technique is used in collecting the data. Meanwhile, panel data regression analysis is used in analyzing the data.

The results show statistically that the convergence of IFRS may decrease Income smoothing and audit quality can improve the relationship between these variables. Based on this research,  we recommend  to take a sample of the overall company opens in Indonesia and add the time period of the study to the further research.

Keywords : Audit Quality, IFRS Convergence, Income Smoothing


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