KUALITAS INFORMASI AKUNTANSI PADA TAHAP KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARD

I Putu Fery Karyada, Andry Irwanto

Abstract


Abstrak: Kualitas Informasi Akuntansi pada Tahap Konvergensi International Financial Reporting Standard. Penelitian ini berusaha untuk menelaah perbedaan kualitas informasi akuntansi pada periode konvergensi International Financial Reporting Standard (IFRS). Metode yang digunakan dalam penelitian ini adalah analisis regresi berganda pada perusahaan non perbankan dan keuangan tahun 2012-2014. Penelitian ini menemukan bahwa secara keseluruhan penerapan IFRS cenderung mengurangi kualitas informasi akuntansi. Hal ini disebabkan oleh perbedaan IFRS dengan standar yang ada, lemahnya penegakan hukum, dan kurangnya insentif manajer. Temuan ini dapat menjadi masukan bagi berbagai pihak dalam melakukan pengambilan kebijakan.

 

Abstract: Accounting Information Quality in Convergence International Financial Reporting Standard (IFRS). This study aims to examine the differences of accounting information quality in the IFRS convergence. The method used in this research is multiple regression analysis in non banking and finance companies in 2012-2014. The research shows that overall application of IFRS tended to reduce the quality of accounting information. This research finds that overall application of IFRS tends to reduce the quality of accounting information. This occurs because the differences of IFRS with existing standards, weak law enforcement, and a lack of manager incentives. This result can be an input for various parties in making policy.


Keywords


ifrs; kualitas informasi akuntansi; manajemen laba

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DOI: http://dx.doi.org/10.18202/jamal.2017.08.7056

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