ANALISIS PERBEDAAN RELEVANSI NILAI DAN MANAJEMEN LABA SEBELUM DAN SESUDAH ADOPSI IFRS PADA BADAN USAHA MILIK NEGARA YANG TERDAFTAR DI BEI PERIODE 2010-2014
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Keywords:
Adopsi IFRS, Relevansi Nilai, Manajemen Laba, Kualitas Pelaporan Akuntansi
Abstract
Penelitian ini bertujuan untuk mengetahui apakah adopsi IFRS pada Standar Akuntansi Indonesia memberikan dampak yang signifikan pada kualitas pelaporan keuangan. Kualitas pelaporan keuangan yang dilihat dari relevansi nilai dan tingkat manajemen laba. Penelitian ini menggunakan pendekatan kuantitatif. Sampel dalam penelitian ini Badan Usaha Milik Negara yang terdaftar di Bursa Efek Indonesia periode 2010-2014. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan pada relevansi nilai, namun tidak terdapat perbedaan pada manajemen saat sebelum dan sesudah adopsi IFRS. Adanya perbedaan pada tingkat relevansi nilai ditunjukkan dari hasil uji secara parsial dan uji koefisien determinasi. Sedangkan untuk tingkat manajemen laba tidak ditemukan adanya perbedaan yang signifikan ketika dilakukan pengujian secara terpisah antara periode sebelum dan sesudah adopsi IFRS. Secara keseluruhan,terdapat perbedaan pada relevansi nilai, namun tidak terdapat perbedaan pada tingkat manajemen laba saat sebelum dan sesudah adopsi IFRS.
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Ashbaugh, H., & Pincus, M. 2001. Domestic accounting standards, international accounting standards, and the predictability of earnings. Journal of accounting research, 39(3), 417-434.
AICPA: IFRS FAQs. Retrieved July 30 2014. From http://www.ifrs.com/ifrsfags.html#q1
Barth, M. E., Landsman, W. R., & Lang, M. H. 2008. International accounting standards and accounting quality. Journal of accounting research, 46(3), 467-498.
Bursa Efek Indonesia. http://www.idx.co.id
Capkun, V., D. W. Collins, &nT. Jeanjean. 2013. The Effect of IAS/IFRS Adoption on Earnings Management (Smoothing) : A Closer Look at Competing Explanations. 17 Oktober 2013 (20.45)
Chua, Y. L., Cheong, C. S., & Gould, G. 2012. The impact of mandatory IFRS adoption on accounting quality: Evidence from Australia. Journal of International accounting research, 11(1), 119-146.
Dimitropoulos, P. E., Asteriou, D., Kousenidis, D., & Leventis, S. 2013. The impact of IFRS on accounting quality: Evidence from Greece. Advances in Accounting.
Ghozali, Imam, 2009. Aplikasi Analisis Multivariate Dengan Program SPSS, Edisi Keempat, Penerbit Universitas Diponegoro.
Mardiyanto, Handono, 2009. Intisar Manajemen Keuangan. Jakarta: Grasindo
Haverty, J. L. 2006. Are IFRS and US GAAP converging?: Some evidence from People's Republic of China companies listed on the New York Stock Exchange. Journal of International Accounting, Auditing and Taxation, 15(1), 48-71.
IAI. 2012. Standar Akuntansi Keuangan. Jakarta : Salemba Empat,
Jeanjean, T dan H. Stolowy. 2008. Do Accounting Standards Matter? An Exploratory Analysis of Earnings Management Before and After IFRS Adoption. Journal of Accounting and Public Policy.27 : 480-494
Karampinis, N. dan Hevas,D. (2011). Mandating IFRS in an Unfavorable Portfolio equity ownership in Japan. Journal of Financial Economics 46: 3-28.
Kargin, S, 2013. The impact of IFRS on the value relevance accounting information: Evidence from Turkish firms. International Journal of Economy and Finace, 5 (4), pp. 71–80
Keown, Arthur J., dkk. 2008. Manajemen Keuangan Prinsip dan Penerapan. Jakarta: PT Macanan Jaya Cemerlang.
Lainez, A.Jose, James, I. Jose dan Callao, Susana. 2007. Adoption of IFRS in Spain: Effect on Comparability and Relevance of Financial Reporting. Journal of International Accounting Auditing and Taxation.
Leuz, C., Nanda, D., & Wysocki, P. D. 2003. Earnings management and investor protection: an international comparison. Journal of financial economics, 69(3), 505-527
Lin, Steve., Willian Riccardi dan Changjian. 212. Does Accounting Quality Change Following a Switch from U.S GAAP to IFRS? Evidence from Germany. Journal Accounting Public Policy 31 (2012) 641-657
Neuman, M Lawrence. 2003. Social Research Methods (Qualitative and Quantative Approaches) fifth edition. USA.
Published
2017-09-01
Section
Bidang Akuntansi (AK)
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