Pengaruh Kualitas Audit Terhadap Hubungan Konvergensi Ifrs Dengan Perataan Laba (Studi Empiris Pada Perusahaan manufaktur yang Terdaftar di BEI Tahun 2008-2012)
Abstract: This study aims to
provide empirical evidence on the effect of audit quality to the relationship
of IFRS convergence with income smoothing on manufacturing companies listed on
the Indonesia Stock Exchange. Audit quality in this study was measured based on
the reputation of public accounting firms (Big 4 and non-Big 4), IFRS convergence
is measured by score of application of IFRS convergence in Indonesia issued by
public accounting firms Delloite and income smoothing is measured using index
Eckel.
This research is classified into causative research. The population are
all the manufacturing companies listed on the Indonesia stock exchange for four
years from 2008 to 2012. While the research sample is determined by purposive
sampling method. Hence 43 companies is selected as the sample. Secondary data
is used in this research. It is formed
panel data obtained from the www.idx.co.id. The documentation technique is used
in collecting the data. Meanwhile, panel data regression analysis is used in
analyzing the data.
The results show statistically that the convergence of IFRS may decrease
Income smoothing and audit quality can improve the relationship between these
variables. Based on this research, we
recommend to take a sample of the
overall company opens in Indonesia and add the time period of the study to the
further research.
Penulis: Anthony Saputra
Kode Jurnal: jpakuntansidd150497
