ANALISIS KOMPARASI KUALITAS INFORMASI AKUNTANSI SEBELUM DAN SESUDAH PENERAPAN IFRS DI INDONESIA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2007-2009 dan 2012-2014)
Abstract
Full Text:
PDFReferences
Alali, F. A. dan Foote, P.S.2012.The Value Relevance Of International Financial Reporting Standards: Empirical Evidence in an Emerging Market.Journal of Accounting Research,40(4), 965-986
Ayu, Dwi Sutra, Yeasy Darmayanti, Popi Fauziati.2015.Analisis Komparatif Kualitas Informasi Akuntansi Sebelum dan Sesudah Konvergensi IFRS. Padang: Jurnal Akuntansi Fakultas Ekonomi, Universitas Bung Hatta
Ball, R., Brown, P. 1968. An empirical evaluation of accounting income number, Journal of Accounting Research
Ball, R., Brown, S. P.2000. Kothariand A. Robin, The effect of international institutional factor on properties of accounting earnings, Journal of Accounting and Economics, 29:1-51.
Barth, M. E., Landsman, W. R. dan Lang, M.2008.International Accounting Standards and Accounting Quality.Journal of Accounting Research, 46, 467-498
Boediono, SB., Gideon. 2005. “Kualitas Laba : Studi Pengaruh Mekanisme Corporate Governance dan Dampak Manajemen Laba dengan Menggunakan Analisis Jalur”. Simposium Nasional Akuntansi X.
Beijerink, M. 2008. Information Quality between IFRS and US GAAP. Enschede: Universiteit Twente
Cahyonowati, Nur dan Dwi Ratmono.2012.Adopsi IFRS dan Relevansi Nilai Informasi Akuntansi.Jurnal Akuntansi dan Keuangan, Vol. 14, No. 2, 105-115
Choi, Frederick. 2005. International Accounting. Prentince Hall, New Jersey
Cornell, B and R.L. Wayne . 2003. Accounting Valuation: Is Earning Quality an Issue? Financial Analysts Journal, 59(6).
Dechow, P. and I. Dichev. 2002. The Quality of Accruals and Earnings: The Roleof Accrual estimation Errors. The Accounting Review, 77 (Supplement), 35-59.
Dechow, P., S. Kothari., and R. Watts. 1998. The Relation between Earnings and Cash Flows. Journal of Accounting andEconomics, 25, 133-168.
Eckel, N. 1981. The Income Smoothing Hypothesis Revisited. Journal of Accounting, Finance and Business Studies, (Online), Vol. 17, No. 1.
Ecker, F.; J. Francis; I. Kim; P.M. Olsson; and K. Schipper. 2006. “A ReturnBased Representation of Earnings Quality.” The Accounting Review, Vol. 81, No. 4, July: 749 – 780.
Eisenhardt, Kathleem. (1989). Agency Theory: An Assesment and Review. Academy of Management Review, 14. Hal 57-74.
Fama, E.F. and K.R. French. 2002. “The Equity Premium.” The Journal ofFinance, Vol. LVII, No. 2, April: 637 – 659.
Famila, M. A. 2012. Perbandingan kualitas laba antara periode sebelum dan setelah pengadopsian IFRS di Indonesia. Depok: Skripsi pada Universitas Indonesia.
Francis et al. 2004. Cost of Equity and Earnings Attributes. The Accounting Review Vol. 79 No. 4 pp. 967-1010.
Francis J., Schipper, K.1999. Have Financial Statement Lost Their Relevance?, Journal of Accounting Reseacrh.
Francis, Jennifer; Ryan LaFond; Per Olsson; and Katherine Schipper. 2005. The Market Pricing of Accruals Quality. Available at : www.papers.ssrn.com.
Freeman, R.N., Ohlson, J.A. and Penman, S.H. 1982. “Book rate-of return and prediction of earnings changes: an empirical investigation‟, Journal of
Accounting Research, Vol. 20, pp. 639-53.
Gurther, G. and Zoltan, N.2010. “ The Effects of IFRS Adoption on the Financial reporting Quality of European Banks.” MarieCurie Research Training Network: The IFRS Revolution Compliance, Consequences and Policy lessons.
Ghozali, Imam. Dan Chariri, Anis. 2007. “Teori Akuntansi.” Edisi 3, Semarang: Badan Penerbit Universitas Diponegoro.
Hartono, Jogiyanto, 2005, “Pasar Efisien Secara Keputusan”, Penerbit Gramedia Pustaka Utama, Jakarta.
Hendriksen, Eldon S. 2002. “Teori Akuntansi”, Edisi Keempat, Jilid I, Erlangga, Jakarta.
Idris. 2010. Aplikasi Model Analisis Data Kuantitatif dengan Program SPSS: Edisi Revisi III. Padang: Fakultas Ekonomi UNP.
Idris, Ika Puspita. 2014. “Perbandingan Income Smoothing Sebelum dan Sesudah Konvergensi IFRS“. Skripsi Fakultas Ekonomi dan Bisnis Universitas Hasanuddin Makassar.
Ikatan Akuntansi Indonesia. 2012. Standar Akuntansi Keuangan
Jensen, M. C and Meckling, W.H. 1976. Theory of the Firm : Managerial Behavior, Agency Costs and Ownership Structure . Journal of Financial Economics,Oktober, 1976, V. 3, No. 4, pp. 305-360.
Kieso, Donald E., Jerry J. Weygandt, Terry D. Warfield. 2011. Intermediate Accounting. Edisi 14 John Wiley and Sons, Inc.
Leuz, C., Nanda, Dhananjay, Wyshocki, P.D. 2001. Erning Management and Investors protection: an internal comparison, Journal of Financial Economics,
Mekani Vestari. 2012. “Pengaruh EarningsSurprise Benchmark terhadap Prediktabilitas Laba dan Return Saham”. Prestasi Vol.9 No.1. Hal: 62-84
Meulen, van der, S., Gaeremynck, A., dan Willekens, M.2007.Attribute Differences Between US GAAP and IFRS Earnings: An exploratory study.The International Journal ofAccounting, 42(2), 123-142
Karampinis, N. dan Hevas, D.2011.Mandating IFRS in an Unfavorable Enviroment: The Greek Experience.The International Journal of Accounting, 46, 304-332
Kristanto, Septian Bayu, Krisnawati Tarigan, Malem Ukur Tarigan. 2014. “Dampak Konvergensi IFRS Terhadap Kualitas Laba dengan Ukuran KAP Sebagai Variabel Moderasi.” 3rd Economic & Research Festival, ISBN: 978-979-3775-55-5
La Porta, R., Lopez-de-Silanes, F., Shleifer, A. dan Vishny, R.1998.Law and Finance.Journalof Political Economy, 106(6), 1113-1155
Lipe, Robert. 1990. "The Relation Between Stock Returns and Accounting earnings Given Alternative Information." The Accounting Review (January 1990): 49-71.
Mikhail, Michael B., Beverly R. Walther and Richard H. Willis, 2003, “The effects of experience on security analyst underreaction”, Journal of Accounting and Economics 35, 101-116.
Prastika, Nurhikma Esti, Yohani, Haifa Kurniawati. 2014. “Analisis Komparasi Terhadap Kualitas Informasi Akuntansi Sebelum dan Sesudah Penerapan Standar Akuntansi Keuangan Internasional di Indonesia”. journal.stiemuhpkl.ac.id
Pagalung, G. 2006. “Kualitas Laba: Faktor-Faktor Penentu dan Konsekuensi Ekonominya.” Disertasi, Universitas Gajah Mada Yogyakarta,.
Pahlevi. M.R. 2014. “Persistensi Laba Sesudah Adopsi Standar Akuntansi Internasional (IFRS)”, Program Pascasarjana Ilmu Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Lampung, Bandar Lampung.
Penman and X.J. Zhang. 2002. “Accounting Conservatism, the Quality of Earnings, and Stock Return.” The Accounting Review, Vol. 77, No. 2, April: 237 – 264.
Penman, S.H. 2003. Financial Statement Analysis and Security Valuation. Second Editon: McGraw Hill.
Petreski, Marjan, 2006. “The Impact of International Accounting Standard on Firms”.
Putri, Firsty Kurnia. 2015. Menguji Perubahan Kualitas Akrual dan Relevansi Nilai Laporan Keuangan Sebelum Dan Sesudah Full Adopsi IFRS. Jurnal Fakultas Ekonomi, Universitas Surabaya
Purba, Marisi P. 2010. “IFRS:Konvergensi dan Kendala Aplikasi di Indonesia”. Yogyakarta:Graha Ilmu.
Rahmawati.2012.Teori Akuntansi Keuangan Edisi Pertama. Yogyakarta:Graha Ilmu
Richardson, S.2003. Earning Surprices and Security Valuation, New York. NY: McGraw-Hill/Irwin
Rohaeni, D. dan Aryati, T . 2012. Pengaruh Konvergensi IFRS terhadap IncomeSmoothing dengan Kualitas Audit sebagai Variabel Moderasi. Simposium Nasional Akuntansi XV. Banjarmasin.
Santi, P., Tawakkal, dan Pontoh, G. T.2012. Pengaruh Adopsi IFRS terhadap Manajemen Laba pada Perusahaan Perbankan di Bursa Efek Indonesia. http://pasca.unhas.ac.id/jurnal/files.
Schipper, K, and Vincent, L.2003, Earning Quality, Accounting Horizon
Schipper, K.2004. “Earnings Quality.” Working Paper in Asia Pacific Journal of Accounting and Economics Conference, Kuala Lumpur, Malaysia.
Sianipar, Glory Augusta E. M. Dan Marsono.2013.Analisis Komparasi Kualitas Informasi Akuntansi Sebelum dan Sesudah Pengadopsian Penuh IFRS di Indonesia.Diponegoro Journal of Accounting, Vol.2 No.3 Hal 1Santi, P., Tawakkal, dan Pontoh, G. T. (2012). Pengaruh Adopsi IFRS terhadap Manajemen Laba pada Perusahaan Perbankan di Bursa Efek Indonesia.
Sloan, R. G. 1996.”Do Stock Prices Fully Reflect Information in Accrual and Cash Flow about Future Earnings?”.The Accounting Review, Vol.71, No.3, July:289-315
Sonbay, Yolinda Yanti. 2010. “Perbandingan Biaya Historis dan Nilai Wajar”, Kajian Akuntansi, Vol.2 No.1 Hal.1-8
Sugiyono. 2004. Metode Penelitian Bisnis. Alfabeta, CV. Bandung.
Sunarto.2008. Peran Persistensi Laba Memperlemah Hubungan AntaraEarnings Opacity Dengan Cost Of Equitydan Trading VolumeActivity. Disertasi. Program Studi Doktor Ilmu Ekonomi. Universitas Diponegoro .Semarang.
Tucker, J.W. and P.A. Zarowin. 2006. “Does Income Smoothing Improve Earnings Informativeness?” The Accounting Review, Vol. 81, No. 1, January: 251 – 270.
Vincent, Linda. 2004. The Assessment and Implications of Earning Quality: An Investor’s Perspective. The Q-Group.