Linda Kusumaning Wedari, Megawati Oktorina


Apakah adopsi IFRS memberikan dampak terhadap kualitas laba dan biaya audit? Tujuan dari penelitian ini adalah untuk memberikan bukti empiris mengenai dampak adopsi IFRS pada kualitas laba dan biaya audit. Penelitian ini menggunakan perusahaan non-keuangan di Bursa Efek Indonesia pada tahun 2010-2014, sebelum penerapan Masyarakat Ekonomi Asean (MEA). Metode pengumpulan data adalah purposive sampling dengan metode analisis regresi panel. Hasil penelitian menunjukkan bahwa adopsi IFRS tidak mempengaruhi kualitas laba, namun pada perusahaan yang mengadopsi IFRS, terbukti bahwa kualitas laba berpengaruh pada biaya audit. Oleh karena itu, perusahaan di Indonesia harus menyesuaikan laporan keuangan dengan standar internasional.


Does IFRS have the impact on earning’s quality and audit fees? The purpose of this research is to provide empirical evidence regarding the impacts of IFRS’s adoption on earning’s quality and audit fee. This research used nonfinancial companies in Indonesia Stock Exchange in 2010-2014 before Asean Economic Community implementation in 2015. The data was collected by employing purposive sampling, which was then analysed by using panel regression method. The result showed that on one hand, the adoption of IFRS did not affect earning’s quality, while on the other hand, it is proven that earning’s quality affected audit fee for companies adopting IFRS.  Therefore, companies in Indonesia should update with the progress of the international standard.


ifrs; earning’s quality; audit fees; discretionary accruals

Full Text:



Abbott, L. J., Parker, S., & Peters, G. F. (2006). Earnings Management, Litigation Risk, and Asymmetric Audit Fee Responses. Auditing: A Journal of Practice and Theory, 25(1), 85–98.

Alali, F. (2011). Audit Fees and Discretionary Accruals: Compensation Structure Effect. Managerial Auditing Journal, 26(2), 90–113.

Arens, A., Randal, E., & Beasley, M. S. (2012). Auditing and Assurance Services: An integrated Approach. Pearson Prentice-Hall (14 ed.). Upper Saddle River, NJ.

Ashbaugh-Skaife, H., Collins, D. W., Kinney, W. R., & LaFond, R. (2008). The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality. The Accounting Review, 83(1), 217–250.

Ashbaugh, H., & Morton, P. (2001). Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings. Journal of Accounting Research, 39(3), 417–434.

Ball, R., Robin, A., & Wu, J. S. (2003). Incentives Versus Standards: Properties of Accounting Income in Four East Asian Aountries. Journal of Accounting and Economics, 36(Special Issue), 235–270.

Barth, M. E., Landsman, W. R., & Lang, M. H. (2008). International Accounting Standards and Accounting Quality. Journal of Accounting Research, 46(3), 467–498.

Becker, C. L., Defond, M. L., Jiambalvo, J., & Subramanyam, K. R. (1998). The Effect of Audit Quality on Earnings Management. Contemporary Accounting Research, 15(1), 1–24.

Besten, P. S. den, Georgakopoulos, G., Vasileiou, K. Z., & Ereiotis, N. (2015). The Impact of IFRS Adoption on Earnings Quality: A Study Conducted on Foreign Issuers in the United States. International Business Research, 8(11), 139–155.

Byun, S., & Luttecke, K. R. (2014). Meeting or Beating, Earnings Management, and Investor Sensitivity After the Scandals. Accounting Horizons, 28(4), 847–867.

Cai, L., Rahman, A., & Courtenay, S. (2011). The Effect of IFRS Adoption and Legal Enforcement on Earnings Management: An International Comparison. Working Paper.

Cai, L., Rahman, A., & Courtenay, S. (2014). The Effect of IFRS Adoption Conditional Upon the Level of Pre-adoption Divergence. The International Journal of Accounting, 49(2), 147–178.

Calderon, T. G., Wang, L., & Klenotic, T. (2012). Past Control Risk and Current Audit Fees. Managerial Auditing Journal, 27(7), 693–708.

Cameran, M., Campa, D., & Pettinicchio, A. (2014). IFRS Adoption Among Private Companies: Impact on Earnings Quality. Journal of Accounting, Auditing & Finance, 29(3), 278–305.

Cameran, M., & Perotti, P. (2014). Audit Fees and IAS/IFRS Adoption: Evidence From the Banking Industry. International Journal of Auditing, 18(2), 155–169.

Campa, D., & Donnelly, R. (2016). Mandatory IFRS Adoption and Earnings Quality in Different Institutional Settings :A Comparison Between Italy and the UK. International Journal of Accounting, Auditing and Performance Evaluation, 12(1), 24–44.

Chen, H., Tang, Q., Jiang, Y., & Lin, Z. (2010). The Role of International Financial Reporting Standards in Accounting Quality: Evidence From the European Union. Journal of International Financial Management and Accounting, 21(3), 220–278.

Choi, J. H., Kim, J. B., Liu, X., & Simunic, D. A. (2008). Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross-country Evidence. Contemporary Accounting Research, 25(1), 55–99.

Choi, J. H., Kim, J. B., & Zang, Y. (2010). Do Abnormally High Audit Fees Impair Audit Quality? Auditing: A Journal of Practice and Theory, 29(2), 115–140.

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.

Coetzee, S. A., & Schmulian, A. (2013). The Effect of IFRS Adoption on Financial Reporting Pedagogy in South Africa. Issues in Accounting Education, 28(2), 243–251.

Daske, H., Hail, L., Leuz, C., & Verdi, R. (2008). Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences. Journal of Accounting Research, 46(5), 1085–1142.

Dye, R. A., Glover, J. C., & Sunder, S. (2015). Financial Engineering and the Arms Race Between Accounting Standard Setters and Preparers. Accounting Horizons, 29(2), 265–295.

Eshleman, J. D., & Guo, P. (2014). Abnormal Audit Fees and Audit Quality: The Importance of Considering Managerial Incentives in Tests of Earnings Management. AUDITING: A Journal of Practice & Theory, 33(1), 117–138.

Geiger, M., & Smith, J. V. D. L. (2010). The Effect of Institutional and Cultural Factors on the Perceptions of Earnings Management. Journal of International Accounting Research, 9(2), 21–43.

George, E. T. De, Ferguson, C. B., & Spear, N. A. (2013). How Much Does IFRS Cost? IFRS Adoption and Audit Fees. The Accounting Review, 88(2), 429–462.

Ghosh, S. (2011). Firm Ownership Type, Earnings Management, and Auditor Relationships: Evidence from India. Managerial Auditing Journal, 26(4), 350–369.

Ghoul, S. El, & Kim, Y. (2016). Country-Level Institutions , Firm Value , and the Role of Corporate Social Responsibility Initiatives. Journal of International Business Studies, 1–26.

Houqe, M., Zijl, T. Van, Dunstan, K., & Karim, A. K. M. W. (2012). The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World. The International Journal of Accounting, 47(3), 333–355.

Ismail, W. A. W., Kamarudin, K. A., Zijl, Van, T., & Dunstan, K. (2013). Earnings Quality and the Adoption of IFRS‐based Accounting Standards: Evidence from an Emerging Market. Asian Review of Accounting, 21(1), 53–73.

Ittonen, K., Johnstone, K., & Myllymaki, E. R. (2015). Audit Partner Public-Client Specialisation and Client Abnormal Accruals. European Accounting Review, 24(3), 607–633.

Jeanjean, T., & Stolowy, H. (2008). Do Accounting Standards Matter? An Exploratory Analysis of Earnings Management Before and After IFRS Adoption. Journal of Accounting and Public Policy, 27(6), 480–494.

Kang, T. (2012). Discussion of The Cross-Country Comparability of IFRS Earnings and Book Values: Evidence from France and Germany. Journal of International Accounting Research, 11(1), 185–190.

Kang, W. (2013). The Impact of Mandatory IFRS Adoption on the Earnings–returns Relation. Applied Financial Economics, 23(13), 1137–1143.

Kao, H. S. (2014). The Relationships between IFRS, Earnings Losses Threshold and Earnings Management. Journal of Chinese Economic and Business Studies, 12(1), 81–98.

Kim, J.-B., Liu, X., & Zheng, L. (2012). The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence. The Accounting Review, 87(6), 2061–2094.

Kraub, P., Quosigk, B. M., & Zulch, H. (2014). Effects of Initial Audit Fee Discounts on Audit Quality: Evidence from Germany. International Journal of Auditing, 18(1), 40–56.

Liang, H., Moreau, L., & Park, J. C. (2011). Investment Opportunities and Dividend Omissions. Journal of Business Research, 64(10), 1108–1115.

Lim, H., Kang, S. K., & Kim, H. (2016). Auditor Quality, IFRS Adoption, and Stock Price Crash Risk: Korean Evidence. Emerging Markets Finance and Trade, 52(9), 2100–2114.

Maulana, P. R., Salim, U., & Aisjah, S. (2015). Determinan Harga Saham Perbankan yang Terdaftar (2009-2012) di Bursa Efek Indonesia. Jurnal Akuntansi Multiparadigma, 6(2), 185-200.

Mitra, S., Deis, D. R., & Hossain, M. (2009). The Association between Audit Fees and Reported Earnings Quality in Pre and Post Sarbanes‐Oxley Regimes. Review of Accounting and Finance, 8(3), 232–252.

Park, E., & Kwon, S. J. (2015). Examining the Effects of Information Sources on Individual Earning Rates in the South Korean Stock Market. Economic Research, 28(1), 650–667.

Prawitt, D., Sharp, N. Y., & Wood, D. A. (2011). Reconciling Archival and Experimental Research: Does Internal Audit Contribution Affect the External Audit Fee? Behavioral Research in Accounting, 23(2), 187–206.

Sakel, N. V. S. R., & Schonberger, M. W. (2015). Restricting Non-Audit Services in Europe – The Potential (Lack of) Impact of a Blacklist and a Fee Cap on Auditor Independence and Audit Quality. Accounting in Europe, 12(1), 61–86.

Scott, W. D. (2015). Investigating the Need for Transparent Disclosures of Political Campaign Contributions and Lobbying Expenditures by U.S. Private Prison Corporations. Accounting and the Public Interest, 15(1), 27–52.

Sharma, V. D., Sharma, D. S., & Ananthanarayanan, U. (2011). Client Importance and Earnings Management: The Moderating Role of Audit Committees. AUDITING: A Journal of Practice & Theory, 30(3), 125–156.

Subekti, I. (2010). Engaging in Earnings Management to Avoid Negative Earnings. Jurnal Akuntansi Multiparadigma, 1(1), 24-41.

Sun, J., Cahan, S. F., & Emanuel, D. (2011). How Would the Mandatory Adoption of IFRS Affect the Earnings Quality of U.S. Firms? Evidence from Cross-Listed Firms in the US. Accounting Horizons, 25(4), 837–860.

Teixeira, A. (2014). The International Accounting Standards Board and Evidence-Informed Standard-Setting. Accounting in Europe, 11(1), 5–12.

Waskito, I., Subroto, B., & Rosidi. (2011). Pengaruh Kecakapan Manajerial terhadap Kualitas Laba yang Dimoderasi oleh Kualitas Audit. Jurnal Akuntansi Multiparadigma, 2(1), 52-69.

Widarjono. (2009). Ekonometrika Pengantar dan Aplikasinya (3 ed.). Yogyakarta: Ekonosia.

Yip, R. W. Y. Y., & Young, D. (2012). Does Mandatory IFRS Adoption Improve Information Comparability? The Accounting Review, 87(5), 1767–1789.

Yoon, S. S., Miller, G., & Jiraporn, P. (2006). Earnings Management Vehicles for Korean Firms. Journal of International Financial Management and Accounting, 17(2), 85–109.

Zeghal, D., Chtourou, S. M., & Fourati, Y. M. (2012). The Effect of Mandatory Adoption of IFRS on Earnings Quality: Evidence from the European Union. Journal of International Accounting Research, 11(2), 1–25.

Zgarni, I., Hlioui, K., & Zehri, F. (2016). Effective Audit Committee, Audit Quality and Earnings Management: Evidence from Tunisia. Journal of Accounting in Emerging Economies, 6(2), 138–155.



  • There are currently no refbacks.

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.