PENGARUH ADOPSI IFRS TERHADAP KUALITAS PELAPORAN KEUANGAN KONSOLIDASI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008-2013
Abstract Views:
516 times
PDF - FULL TEXT Downloads:
493 times
Keywords:
Adopsi, IFRS, Kualitas Informasi, dan Laporan Keuangan Konsolidasi
Abstract
Penelitian ini bertujuan untuk membuktikan adanya pengaruh adopsi IFRS terhadap peningkatan kualitas informasi laporan keuangan konsolidasi. Penelitian ini menggunakan pendekatan kuantitatif. Sampel dalam penelitian ini adalah semua perusahaan yang terdaftar di Bursa Efek Indonesia periode 2008-2013 kecuali sektor keuangan, yaitu 178 perusahaan periode tahun 2008-2013. Penelitian ini menggunakan Analisis Regresi Linear Sederhana. Hasil uji dalam penelitian ini menunjukkan bahwa laporan keuangan konsolidasi yang disusun menurut IFRS tidak mengalami peningkatan kualitas informasi dibandingkan laporan keuangan konsolidasi yang disusun menurut standar yang sebelumnya. Hasil ini menunjukkan bahwa nilai informasi keuangan yang terdapat di laporan keuangan konsolidasi menjadi kurang relevan. Beberapa peneltian mengatakan bahwa hal ini disebabkan karena kurangnya pengetahuan dan pengalaman perusahaan.
Downloads
Download data is not yet available.
References
Ahmed, Kamran, Keryn Chalmers, and Hichem Khlif. 2012. A Meta-analysis of IFRS Adoption Effects. The International Journal of Accounting 48 (2013) 173–217.
Atwood, T.J, Michael S. Drake, James N. Myers, and Linda A. Myers. 2011. Do earnings reported under IFRS tell us more about future earnings and cash flows?. J. Account. Public Policy 30 (2011) 103–121
Gaston, Susana Callao, Cristina Ferrer Garcia, Jose Ignacio Jarne, and Jose Antonio. 2010. IFRS adoption in Spain and the United Kingdom: Effects on accounting numbers and relevance. Advances in Accounting, incorporating Advances in International Accounting 26 (2010) 304–313.
Gujarati, Damodar N. and Dawn C. Potter. 2009. Basic Econometrics. New York: McGraw-Hill.
Hodgdon, Christoper, Rasoul H. Tondkar, Ajay Adhikari, and David W. Harless. 2008. Compliance with International Financial Reporting Standards and Auditor Choice: New Evidence on the Importance of the Statutory Audit. The International Journal of Accounting 44 (2009) 33–55.
Houqe, Muhammad Nurul, Samuel Easton, and Tony van Zijl. Does Mandatory IFRS Adoption Improve Information Quality in Low Investor Protection Countries?. Journal of International Accounting, Auditing and Taxation 23
Ikatan Akuntan Indonesia (IAI). 2013. Pernyataan Standar Akuntansi Keuangan No. 68 tentang Pengukuran Nilai Wajar. Jakarta: IAI.
Müller, Victor Octavian. 2014. The Impact of IFRS Adoption on the Quality of Consolidated Financial Reporting. Procedia - Social and Behavioral Sciences 109 ( 2014 ) 976 – 982.
Neag, Ramona. 2014. The effects of IFRS on net income and equity:evidence from Romanian listed companies. Procedia Economics and Finance 15 ( 2014 ) 1787 – 1790..
Palea, Vera. 2013. IAS/IFRS and Financial Reporting Quality: Lessons from the European Experience. China Journal of Accounting Research 6 (2013) 247–263.
Priyatno, D. 2009. SPSS Untuk Analisis Korelasi, Regresi, dan Multivariate. Yogyakarta: Gava Media.
Sahut, Jean-Michel, Sandrine Boulerne and Frederic Teulon. 2011. Do IFRS provide better information about intangibles in Europe?. Review of Accounting and Finance Vol. 10 No. 3, 2011 pp. 267-290.
Sianipar, Glory A. E. M. 2013. Analisis Komparasi Kualitas Informasi Akuntansi Sebelum dan Sesudah Pengadopsian Penuh IFRS di Indonesia. Semarang: Universitas Diponegoro.
Ufuk, Ismail, Jon Tucker, and Osman Yukselturk. 2013. Does Mandatory Adoption of IFRS Guarantee Compliance?. The International Journal of Accounting 48 (2013) 327–363
Atwood, T.J, Michael S. Drake, James N. Myers, and Linda A. Myers. 2011. Do earnings reported under IFRS tell us more about future earnings and cash flows?. J. Account. Public Policy 30 (2011) 103–121
Gaston, Susana Callao, Cristina Ferrer Garcia, Jose Ignacio Jarne, and Jose Antonio. 2010. IFRS adoption in Spain and the United Kingdom: Effects on accounting numbers and relevance. Advances in Accounting, incorporating Advances in International Accounting 26 (2010) 304–313.
Gujarati, Damodar N. and Dawn C. Potter. 2009. Basic Econometrics. New York: McGraw-Hill.
Hodgdon, Christoper, Rasoul H. Tondkar, Ajay Adhikari, and David W. Harless. 2008. Compliance with International Financial Reporting Standards and Auditor Choice: New Evidence on the Importance of the Statutory Audit. The International Journal of Accounting 44 (2009) 33–55.
Houqe, Muhammad Nurul, Samuel Easton, and Tony van Zijl. Does Mandatory IFRS Adoption Improve Information Quality in Low Investor Protection Countries?. Journal of International Accounting, Auditing and Taxation 23
Ikatan Akuntan Indonesia (IAI). 2013. Pernyataan Standar Akuntansi Keuangan No. 68 tentang Pengukuran Nilai Wajar. Jakarta: IAI.
Müller, Victor Octavian. 2014. The Impact of IFRS Adoption on the Quality of Consolidated Financial Reporting. Procedia - Social and Behavioral Sciences 109 ( 2014 ) 976 – 982.
Neag, Ramona. 2014. The effects of IFRS on net income and equity:evidence from Romanian listed companies. Procedia Economics and Finance 15 ( 2014 ) 1787 – 1790..
Palea, Vera. 2013. IAS/IFRS and Financial Reporting Quality: Lessons from the European Experience. China Journal of Accounting Research 6 (2013) 247–263.
Priyatno, D. 2009. SPSS Untuk Analisis Korelasi, Regresi, dan Multivariate. Yogyakarta: Gava Media.
Sahut, Jean-Michel, Sandrine Boulerne and Frederic Teulon. 2011. Do IFRS provide better information about intangibles in Europe?. Review of Accounting and Finance Vol. 10 No. 3, 2011 pp. 267-290.
Sianipar, Glory A. E. M. 2013. Analisis Komparasi Kualitas Informasi Akuntansi Sebelum dan Sesudah Pengadopsian Penuh IFRS di Indonesia. Semarang: Universitas Diponegoro.
Ufuk, Ismail, Jon Tucker, and Osman Yukselturk. 2013. Does Mandatory Adoption of IFRS Guarantee Compliance?. The International Journal of Accounting 48 (2013) 327–363
Published
2015-09-01
Section
Bidang Akuntansi (AK)
- Articles published in CALYPTRA are licensed under a Creative Commons Attribution-ShareAlike 4.0 International license. You are free to copy, transform, or redistribute articles for any lawful purpose in any medium, provided you give appropriate credit to the original author(s) and the journal, link to the license, indicate if changes were made, and redistribute any derivative work under the same license.
- Copyright on articles is retained by the respective author(s), without restrictions. A non-exclusive license is granted to CALYPTRA to publish the article and identify itself as its original publisher, along with the commercial right to include the article in a hardcopy issue for sale to libraries and individuals.
- By publishing in CALYPTRA, authors grant any third party the right to use their article to the extent provided by the Creative Commons Attribution-ShareAlike 4.0 International license.
