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Please use this identifier to cite or link to this item: https://repository.uksw.edu/handle/123456789/5992
Title: The Effect of IFRS On Income Smoothing Practices
Authors: Trisanti, Theresia
Keywords: income smoothing practices;IFRS;praktek pemerataan laba
Issue Date: Sep-2011
Publisher: Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
Abstract: The study aims to empirically prove the influence of standard conversion of Indonesian financial accounting to the International Financial Reporting Standards (IFRS) towards income smoothing “IS” practices by the listed firms in Indonesian stock exchange. This study is extremely important because the income smoothing “IS” practices is remained high (56%). Besides, CG Codes and IFRS were developed by developed countries which have distinctions from Indonesia as a developing country in the matter of economic growth, business practices, and socio-culture rules. The data is taken from Data Stream and Indonesian Capital Market Directory (ICDM). The data is divided into 2 periods: before the conversion to IFRS (200-2004) and after the conversion to IFRS (2005-2009). The result of the study showed that income smoothing “IS” practices were declining after having standard conversion of financial accounting to IFRS
Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh konversi standar akuntansi keuangan Indonesia ke International Financial Reporting Standards (IFRS) terhadap praktek pemerataan laba (income smoothing “IS” practices) oleh perusahaan yang terdaftar di Bursa Effek Indonesia. Penelitian ini sangat penting mengingat praktek pemerataan laba di Indonesia masih tinggi (56%). Selain itu, CG Codes dan IFRS dikembangkan oleh negara maju yang mempunyai perbedaan dalam kemajuan ekonomi, praktek bisnis dan tatanan sosial budaya dibandingkan dengan Indonesia sebagai negara berkembang. Data penelitian diambil dari DataStream dan Directori Pasar Modal Indonesia (ICMD). Data dibagi dalam dua periode: sebelum konversi ke IFRS (2000-2004) dan setelah konversi ke IFRS (2005-2009). Hasil penelitian menunjukan bahwa praktek pemerataan laba mengalami penurunan setelah konversi standar akuntansi keuangan ke IFRS
Description: Jurnal Ekonomi dan Bisnis. Vol. XVI, No. 1, September 2011, p. 66 - 75
URI: http://repository.uksw.edu/handle/123456789/5992
ISSN: 19796471
Appears in Collections:Jurnal Ekonomi dan Bisnis 2011 Vol. XVI No. 1 September

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