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Please use this identifier to cite or link to this item: https://repository.uksw.edu/handle/123456789/5910
Title: Dampak Konvergensi IFRS Terhadap Kualitas Laba Dengan Ukuran Kap Sebagai Variabel Moderasi : Studi Pada Perusahaan Manufaktur yang Listed di BEI
Authors: Kristanto, Septian Bayu
Tarigan, Krisnawati
Keywords: IFRS;convergence;quality of earning;big 4 auditor and non big 4 auditor;audit firm size
Issue Date: 2014
Publisher: Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
Abstract: The objective of this study is to examine the effect of IFRS adoption on the earning quality of Indonesian firms by using auditor firm size as moderating variable. IFRS adoption is measure by percentage that is from comparison of PSAK with IAS/IFRS. The quality of earning is measured with discretionary accrual as a proxy. Audit Firm Size measured by dummy variable (big 4 and non big 4). This study used 60 firms listed in Indonesia Stock Exchange from 2010-2012. The hypotheses in this study are tested by using multiple regression analyses. The result of this study shows that IFRS adoption has no positive and significant effect on earning quality. And there is no evidence that prove that audit firm size can affect the quality of earning of IFRS adoption. The main contribution of this study is to justify from an empirical point of view that IFRS adoption doesn't make any significant effect to the quality of earning in Indonesia
Description: 3rd Economics & Business Research Festival. Proceeding Seminar &Call For Papers : Business Dynamics Toward Competitive Economic Region Of Asean (Salatiga : 2014), p. 1341 - 1354
URI: http://repository.uksw.edu/handle/123456789/5910
ISBN: 9789793775555
Appears in Collections:3rd Economics & Business Research Festival 2014 : Business Dynamics Toward Competitive Economic Region of ASEAN

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