IFRS dan Ketepatan Waktu Pengakuan Laba
Keywords:
IFRS, Ketepatan Waktu, Pengakuan Laba
Abstract
This study aims to investigate the influence of International Financial Reporting Standards (IFRS) implementation on earning timeliness. Ball and Brown metric is used to examine earning timeliness. This research use Slovin method to determine the number of sample and selection with simple random sampling.The hypothesis tested using regression and chow test. The result show that IFRS hasn’t significantly improve the earning timeliness from before to after IFRS implementation. The reason is earning quality is sensitive to capital market environment and the bearish capital market condition.
Downloads
Download data is not yet available.
References
Barth, M., Beaver, W. dan Lang, M. 2008. “International Accounting Standards and Accounting Quality”. Journal of Accounting Research , 46(3) 467-498.
Barth, M., Wayne R.L., Mark Lang, Christopher W. 2012. “Are IFRS-based and US GAAP-based Accounting Amounts Comparable?”. Science Direct: Journal of Accounting and Economics, 54 (2012) 68-93.
Belkaoui. 2011. “Accounting Theory”. Jakarta: Salemba Empat.
Ding, Y. dan H. Stolowy. 2006. “Timeliness and Conservatism: Changes Over Time in the Properties of Accounting Income in France.” Emerald: Accounting and Finance, Vol 5 No 2.
FASB. 2010. Statement of Financial Accounting Concepts No 8. “Conceptual Framework for Financial Reporting.”
Francis, J., R. LaFond, P. Olsson dan K. Schipper. 2004. “Cost of Capital and Earning Attributes.”
Ghozali, Imam. 2011. “Aplikasi Analisis Multivariate dengan Program IBM SPSS 19.” Semarang: Badan Penerbit Universitas Diponegoro.
Ghozali, Imam dan Anis Chariri. 2014. “Teori Akuntansi: International Financial Reporting System (IFRS).” Semarang: Badan Penerbit Universitas Diponegoro.
Guidi, Francesco dan R. Gupta (2011). “Are ASEAN Stock Market Efficient? Evidence from Univariate and Multivariate Variance Ratio Tests.” Discussion Papers Finance, ISSN 1836-8123
IASB. 2011. International Accounting Standard No 1. “Presentation of Financial Statements.”
Jogiyanto, Hartono. 2008. “Teori Portofolio dan Analisis Investasi.” Yogyakarta: BPFE
Mar’ati, Fudji Sri. 2012. “Analisis Efisiensi Pasar Modal Indonesia.” Jurnal Ilmu Manajemen dan Akuntansi Terapan, Vol 3 No 2.
Nobes, C.W. dan C. Stadler. 2014. “The Qualitative Characteristic of Financial Information and Managers’ Accounting Decisions: Evidence From IFRS Policy Changes.” Lancaster University Department of Accounting and Finance.
Seswanto, H. S. 2012. “Pengaruh Konservatisme terhadap Kualitas Laba dengan Pendekatan Accounting Based dan Market Based.” Indonesia: Universitas Indonesia.
Sevilla,Consuelo G . 2007. Research Methods. Rex Printing Company. Quezon City.
Suwardjono. 2011. “Teori Akuntansi: Perekayasaan Pelaporan Keuangan”. Yogyakarta: BPFE.
Zamzami, Faiz. “Perkembangan Konvergensi International Financial Reporting Standards (IFRS) di Indonesia”, http://www.sai.ugm.ac.id/site/images/pdf/ifrs.pdf diakses pada 5 Januari 2015
Barth, M., Wayne R.L., Mark Lang, Christopher W. 2012. “Are IFRS-based and US GAAP-based Accounting Amounts Comparable?”. Science Direct: Journal of Accounting and Economics, 54 (2012) 68-93.
Belkaoui. 2011. “Accounting Theory”. Jakarta: Salemba Empat.
Ding, Y. dan H. Stolowy. 2006. “Timeliness and Conservatism: Changes Over Time in the Properties of Accounting Income in France.” Emerald: Accounting and Finance, Vol 5 No 2.
FASB. 2010. Statement of Financial Accounting Concepts No 8. “Conceptual Framework for Financial Reporting.”
Francis, J., R. LaFond, P. Olsson dan K. Schipper. 2004. “Cost of Capital and Earning Attributes.”
Ghozali, Imam. 2011. “Aplikasi Analisis Multivariate dengan Program IBM SPSS 19.” Semarang: Badan Penerbit Universitas Diponegoro.
Ghozali, Imam dan Anis Chariri. 2014. “Teori Akuntansi: International Financial Reporting System (IFRS).” Semarang: Badan Penerbit Universitas Diponegoro.
Guidi, Francesco dan R. Gupta (2011). “Are ASEAN Stock Market Efficient? Evidence from Univariate and Multivariate Variance Ratio Tests.” Discussion Papers Finance, ISSN 1836-8123
IASB. 2011. International Accounting Standard No 1. “Presentation of Financial Statements.”
Jogiyanto, Hartono. 2008. “Teori Portofolio dan Analisis Investasi.” Yogyakarta: BPFE
Mar’ati, Fudji Sri. 2012. “Analisis Efisiensi Pasar Modal Indonesia.” Jurnal Ilmu Manajemen dan Akuntansi Terapan, Vol 3 No 2.
Nobes, C.W. dan C. Stadler. 2014. “The Qualitative Characteristic of Financial Information and Managers’ Accounting Decisions: Evidence From IFRS Policy Changes.” Lancaster University Department of Accounting and Finance.
Seswanto, H. S. 2012. “Pengaruh Konservatisme terhadap Kualitas Laba dengan Pendekatan Accounting Based dan Market Based.” Indonesia: Universitas Indonesia.
Sevilla,Consuelo G . 2007. Research Methods. Rex Printing Company. Quezon City.
Suwardjono. 2011. “Teori Akuntansi: Perekayasaan Pelaporan Keuangan”. Yogyakarta: BPFE.
Zamzami, Faiz. “Perkembangan Konvergensi International Financial Reporting Standards (IFRS) di Indonesia”, http://www.sai.ugm.ac.id/site/images/pdf/ifrs.pdf diakses pada 5 Januari 2015
Published
2021-07-31
How to Cite
Nugraheni, A. (2021). IFRS dan Ketepatan Waktu Pengakuan Laba. Fokus Bisnis : Media Pengkajian Manajemen Dan Akuntansi, 20(1), 69-79. https://doi.org/10.32639/fokusbisnis.v20i1.651
Section
Articles
