Analisis Komparasi Kualitas Laba Sebelum dan Sesudah Konvergensi Penuh IFRS di Indonesia
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Abstract
A B S T R A C T
Study was conducted to determine differences in the quality of earnings before and after the full IFRS convergence in Indonesia in terms of accrual accounting is the quality and persistence of earnings while from the market is the relevance value. Sample selection is done using purposive sampling method with the number of sampale total of 77 companies listed on the Stock Exchange during the period 2010 - 2015. The analysis technique used is linear regression which is then tested different. The results showed that the only variable in terms of higher quality accounting in the period after the full IFRS convergence in Indonesia with significant differences. While variable in terms of quality on the market is not over after a period of convergence of IFRS with no significant differences.
A B S T R A K
Penelitian ini dilakukan untuk mengetahui perbedaan kualitas laba sebelum dan sesudah konvergensi penuh IFRS di Indonesia dari sisi akuntansi yaitu kualitas akrual dan persistensi laba sedangkan dari sisi pasar yaitu relevansi nilai. Pemilihan sampel dilakukan menggunakan metode purpose sampling dengan jumlah sample sebanyak 77 perusahaan manufaktur yang terdaftar di BEI selama periode 2010 – 2015. Teknik analisis yang digunakan adalah regresi linier yang kemudian diuji beda. Dari hasil penelitian menunjukkan bahwa hanya variabel dari sisi akutansi yang lebih berkualitas pada periode sesudah konvergensi penuh IFRS di Indonesia dengan perbedaan signifikan. Sedangkan variabel dari sisi pasar tidak menjadi lebih berkualitas pada periode sesudah konvergensi IFRS dengan tidak adanya perbedaan yang signifikan.
JEL Classification: M41
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