PENGARUH ADOPSI IFRS TERHADAP KUALITAS PELAPORAN KEUANGAN KONSOLIDASI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008-2013
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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.
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References
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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)
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