Dampak Konvergensi International Financial Reporting Standards Terhadap Nilai Relevan Informasi Akuntansi

Suprihatin, Siti; Tresnaningsih, Elok

doi:10.21002/jaki.2013.09

Cited by 15 publications

(27 citation statements)

References 8 publications

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“…While the research conducted by Rohmah and Yuni (2013) concludes that the quality of accounting information projected by value relevance will increase after the adoption of IFRS. Likewise, the results of research by Suprihatin and Tresnaningsih (2013) also propose the same results.…”

Section: Hypothesis Developmentsupporting

confidence: 66%

Ifrs Convergence and Earnings Management

Wulandari

Juliati²,

Adiati³

2017

JAP

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This study aims at providing empirical evidence about the impacts of IFRS convergence on earnings management and examining the differences of the level of earnings management between before and after full IFRS convergence. The research objects were manufacturing companies registered on the Indonesia Stock Exchange (BEI) for 4 years (2010)(2011)(2012)(2013). The sampling technique used was purposive sampling. The number of samples taken from the purposive sampling for each year was 85 companies. The main variables used in this study were IFRS and earnings management. The hypothesis analysis used multiple regression analysis of data by using discretionary accruals developed by Jones (1991) and the analysis of t-test difference test. The results show no difference between the earnings in the period of before and after convergence. The results of the difference test analysis also reveal that there is no difference in the level of earnings management between the period of before and after convergence. Based on this study it can be concluded that the IFRS convergence does not guarantee a decrease in earnings management of manufacturing companies listed on BEI.

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Section: Hypothesis Developmentsupporting

confidence: 66%

Ifrs Convergence and Earnings Management

Wulandari

Juliati²,

Adiati³

2017

JAP

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“…Variabilitas dan prediktabilitas. Penelitian lain pada umumnya juga masih membahas salah satu dari karakteristik laba, seperti penelitian yang dilakukan oleh Suprihatin and Tresnaningsih (2013); Cahyonowati and Ratmono (2012); A. B.…”

Section: Pendahuluanunclassified

“…Sejauh pengetahuan penulis, penelitian mengenai prediktabilitas dan variabilitas masih belum banyak dilakukan. Hasil penelitian sebelumnya yang dilakukan oleh Suprihatin and Tresnaningsih (2013) menyatakan konvergensi IFRS tidak meningkatkan relevansi nilai laba , sedangkan dalam penelitian Cahyonowati and Ratmono (2012); A. B.…”

Section: Pendahuluanunclassified

“…Dari hasil tersebut nilai R 2 dari persamaan 2 sesudah konvergensi IFRS lebih besar, dibandingkan R 2 dari persamaan 2 sebelum konvergensi IFRS, sehingga hipotesis 3a dari JRAMB, Prodi Akuntansi, Fakultas Ekonomi, UMB Yogyakarta Volume 4 No. 1., Mei 2018ISSN : 2460-1233 diterapkannya IFRS relevansi laba bersih lebih tinggi dibandingkan sebelum ditetapkannya IFRS, tetapi tidak konsisten dengan penelitian Suprihatin and Tresnaningsih (2013) yang menyatakan konvergensi IFRS tidak berpengaruh pada relevansi laba.…”

Section: Hasil Dan Pembahasan Persistensi Labaunclassified

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Apakah Konvergensi Ifrs Memperbaiki Karakteristik Laba Bersih?

Purwanti

Pamungkas

Kristanto

2018

jramb

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Penelitian ini bertujuan untuk mengetahui apakah karakteristik kualitas laba bersih menjadi semakin baik setelah konvergensi IFRS. Tujuan penelitian ini dijawab dengan cara membandingkan persistensi, kemampuan prediksi, variabilitas dan relevansi nilai dari laba bersih sebelum dan sesudah implementasi IFRS. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar dalam Bursa Efek Indonesia (BEI) tahun 2005 sampai 2016. Sampel dalam penelitian ini diperoleh dengan metode purposive sampling dengan kriteria (1)perusahaan nonkeuangan; (2) terdaftar berturut-turut selama tahun 2005-2016; (3) memiliki data penelitian yang lengkap. Sampel yang digunakan dalam penelitian ini berjumlah 150 perusahaan yang terdaftar dalam Bursa Efek Indonesia tahun 2005 sampai 2016. Hasil penelitian menunjukan bahwa variabilitas laba bersih setelah IFRS lebih rendah dari pada sebelum IFRS, sedangkan kemampuan memprediksi dan relevansi nilai laba bersih setelah IFRS lebih tinggi dibandingkan sebelum IFRS. Persistensi laba bersih setelah IFRS lebih rendah dibandingkan dengan sebelum IFRS. Hal ini membuktikan bahwa implementasi IFRS di Indonesia membawa manfaat bagi karakteristik, variabilitas, kemampuan prediksi dan relevansi nilai laba bersih, akan tetapi IFRS belum tentu dapat meningkatkan daya prediksi laba yang akan datang. Dari hasil penelitian ini, pengguna laporan keuangan diharapkan akan lebih yakin dalam menggunakan informasi laba bersih sebagai salah satu indikator dalam membuat keputusan ekonomi.

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“…This convergence was carried out by Indonesia as one of the commitments as a member of the G20 forum (a group of 20 major economies) where Indonesia is one of the jurisdictions of IFRS implementation (Tanzil, 2014). Indonesia began implementing IFRS convergence on Financial Accounting Standards in 2008 where this convergence was carried out in stages with the first target of IFRS implementation being completed in 2012 (Suprihatin and Tresnaningsih, 2013).The IFRS convergence stage in Indonesia is carried out through three stages, starting from the adoption stage, the final preparation stage and the implementation phase. These three stages are carried out in a span of five years.…”

Section: Introductionmentioning

confidence: 99%

The Application of PSAK 24 on Employee Benefits in Banking Institutions Listed in Indonesia Stock Exchange

Jumaidi¹,

Diantimala²,

Abdullah³

2018

JAROE

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Objective – This study aims to examine the implementation and differentiation of PSAK 24 regarding employee benefits (Revision 2010) with PSAK 24 (Revision 2013) in the banking institutions listed on the Indonesia Stock Exchange (IDX). Design/methodology – This study analyses secondary data in the form financial statements obtained from IDX. Purposive sampling method was employed with 31 samples. The hypothesis was tested using paired sample t-test. Results – The results showed that banking institutions listed on the Indonesia Stock Exchange (IDX) applied PSAK 24 on employee benefits but there were some banks that in the same year that applied PSAK 24 with different revisions. The average of banks in the period 2013 to 2014 implements PSAK 24 (Revision 2010) which is the first revised PSAK adopting IFRS in it and in the period 2015 to 2016 implements PSAK 24 (Revision 2013) which is the second revised PSAK adopting IFRS in it. In addition, there are differences in implementation between PSAK 24 (Revision 2010) and PSAK 24 (Revision 2013) by the banks listed on the IDX. Research limitations/implications – This study may be limited in its sampling approach and total number of samples used. The findings of this study imply that the application of required accounting standard in Indonesia is still varying particularly within banking institutions. The regulator and standard setter may take further steps in enforcing the relevant accounting standards to achieve more harmonious level of application.

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Dampak Konvergensi International Financial Reporting Standards Terhadap Nilai Relevan Informasi Akuntansi

Cited by 15 publications

References 8 publications

Ifrs Convergence and Earnings Management

Ifrs Convergence and Earnings Management

Apakah Konvergensi Ifrs Memperbaiki Karakteristik Laba Bersih?

The Application of PSAK 24 on Employee Benefits in Banking Institutions Listed in Indonesia Stock Exchange

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