Timuneno, Antonius Yohanes William (2019) Relevansi Nilai Informasi Akuntansi Dan Manajemen Laba Pada Periode Sebelum Dan Sesudah Konvergensi Ifrs Di Indonesia. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji dan menganalisis perubahan relevansi nilai informasi akuntansi dan manajemen laba periode sebelum dan sesudah konvergensi IFRS pada perusahaan manufaktur di Indonesia. Pengujian dilakukan dengan menggunakan 310 perusahaan manufaktur di Indonesia dengan periode pengamatan yakni tahun 2011, 2012, 2014 dan tahun 2017. Relevansi nilai informasi akuntansi diukur menggunakan price model Ohlson (1995) dan analisis terhadap perubahan nilai rata-rata relevansi nilai informasi akuntansi menggunakan estimasi nilai adjusted R2 (R square). Manajemen laba dikur menggunakan performance matched discretionary accrual model Kothari et al. (2005) dan analisis terhadap perubahan rata-rata nilai manajemen laba menggunakan analisis satu faktor (one way annova). Hasil penelitian membuktikan bahwa seiring pengadopsian IFRS pada perusahaan-perusahaan manufaktur di Indonesia, nilai rata-rata relevansi nilai informasi akuntansi semakin meningkat dan juga rata-rata manajemen laba semakin menurun dari periode sebelum adopsi IFRS sampai sesudah implementasi IFRS. Perusahaanperusahaan manufaktur di Indonesia yang mengimplementasikan standar akuntansi keuangan berbasis IFRS terbukti mampu meningkatkan kualitas pelaporan keuangan serta mampu meminimalisir nilai rata-rata discretionary accrual dalam pelaporan keuangan, sehingga laporan keuangan jauh lebih transaparan dan kredibel yang berefek pada peningkatan volatilitas penjualan saham perusahaan-perusahaan manufaktur tersebut. Hasil penelitian ini menunjukan perlu adanya regulasi untuk mendorong pengimplementasian wajib SAK yang terkonvergensi IFRS bagi seluruh perusahaan yang ada di Indonesia.
English Abstract
This study aims to examine and analyze the changes of value relevance of accounting information and earnings management in the period of before and after the convergence of IFRS in Indonesia’s manufacturing companies. This research uses 310 manufacturing companies in Indonesia with observation periods, respectively in 2011, 2012, 2014 and 2017. The measurement method of value relevance of accounting information in this research utilizes a price model developed by Ohlson (1995) and analysis of changes in the average value of the value relevance of accounting information’s value uses the estimated value of adjusted R 2 (R square ). The method of measuring earnings management utilizes a performance matched discretionary accrual model developed by Kothari et al. (2005) and analysis of changes in the average value of earnings management using one-factor analysis (One Way Annova). The results of this study prove that there is an increase in the average value of the value relevance of accounting information and a decrease of the average value of earnings management from the period of before IFRS adoption until after IFRS implementation. Manufacturing companies in Indonesia that implement the IFRS financial accounting standards are proven to be able to increase the quality of financial reporting and also minimize the average value of discretionary accruals in financial reporting which make the financial statements to be more transparent and credible. This has an impact to increase the volatility of selling the share from manufacturing companies. The results also show the needs upon regulations in order to encourage the implementation of IFRS standard in a mandatory manner for all companies in Indonesia.
Other obstract
-
Item Type: | Thesis (Magister) |
---|---|
Identification Number: | TES/658.155/TIM/r/2019/041909535 |
Uncontrolled Keywords: | MANAGEMENT, MANAGERIAL ACCOUNTING, ACCOUNTING |
Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.1 Organization and financial management > 658.15 Financial management > 658.155 Management of income and expense |
Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
Depositing User: | Endang Susworini |
Date Deposited: | 04 Dec 2019 07:12 |
Last Modified: | 19 Dec 2019 03:10 |
URI: | http://repository.ub.ac.id/id/eprint/176502 |
Actions (login required)
View Item |