PENGARUH ADOPSI INTERNATIONAL FINANCIAL REPORTING STANDARD TERHADAP KUALITAS INFORMASI AKUNTANSI
ABSTRACT: This study examines
the impact of IFRS adoption on the accounting information quality, in terms of
rel-evance and faithful representation. Relevance is mea-sured by predictive
value quality and faithful repre-sentation is measured by absolute
discretionary ac-crual as an inverse measure. Using a sample of 90 pub-licly
listed companies on the Indonesian Stock Ex-change for the fiscal year end
December 31 2007 through 2010, this study present evidence of a positive impact
of IFRS adoption on the accounting information qual-ity both on relevance and
faithful representation. This finding should be of interest to financial
prepares ini-tially adopting IFRS and standard setting bodies, es-pecially in
the transition period.
Penulis: Krismiaji, Y. Anni Aryani, Djoko Suhardjanto
Kode Jurnal: jpmanajemendd130527
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