文章基本信息

标题：Analisis Perbedaan Kualitas Akrual dan Persistensi Laba Sebelum dan Sesudah Konvergensi IFRS
本地全文：下载
作者：Atik Tri Andari
期刊名称：Jurnal Kajian Akuntansi
印刷版ISSN：2579-9975
电子版ISSN：2579-9991
出版年度：2017
卷号：1
期号：2
页码：133-147
DOI：10.33603/jka.v1i2.825
出版社：Lembaga Penelitian Universitas Swadaya Gunung Jati
摘要：The quality of profit is the ability of the earnings in reflecting the truth of the company's earnings and helping predict future earnings. Indonesia is one of the G-20 member countries applying International Financial Reporting Standard (IFRS). The existence of IFRS encourages managers to conduct high-quality financial reporting, resulting in high-profit quality as well. There are two measurements of earning quality used in this research that is accrual quality and profit persistence. This study aims to obtain new empirical evidence whether there are differences in accrual quality and profit persistence between before and after convergence IFRS. The population that is used in this research is all manufacturing companies in Indonesia in 2006-2013. The sample in this research is obtained by purposive sampling method. The results show that there are significant differences in accrual quality between before and after IFRS convergence. However, the results of the study also proved that there is no difference in earnings persistence between before and after IFRS convergence. The results of this study provide evidence that after the IFRS convergence of an efficient motive that reflects the actual state of earnings, but not necessarily predicts earnings in the future manufacturing companies in Indonesia.
关键词：Accrual quality; IFRS convergence; Profit persistence.