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)

Roby Noverizal - Jurusan Akuntansi Fakultas Ekonomi UNP

Abstract


This study aimed to analyze the differences of accounting quality before and after the IFRS convergence. This study used accrual quality, earnings persistence, predictability, and income smoothness for assessing the quality of accounting. This Study was a comparative research. This study used secondary data obtained from the site www.idx.co.id. The population in this research manufacturing companies listed on the Indonesian Stock Exchange (IDX) during the years 2007-2009 and 2012-2014. This study used purposive sampling technique and obtain 34 manufacturing companies.This study analyzed using Paired-sample T Test and Wilcoxon Signed Rank Test. The results indicated that there is no significant differences either on accrual quality, earnings persistence, predictability, and income smoothness before and after the IFRS convergence. It suggested to further research to expand the scope of research and a longer observation period so that the results can be generalized and more describe the actual condition.Keywords:Quality of Accounting Information, IFRS Convergence, Accrual Quality, Earnings Persistence, Predictability, and Income Smoothing

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