Pengaruh Penerapan Sak (Konvergensi IFRS) Terhadap Kualitas Informasi Laporan Keuangan (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI)
Abstract: This research aims
to provide empirical evidence about the effects of the aplication of IRS to the
quality of financial reporting information of manufacturing companies listed on
BEI. Quality of financial information in this research is observed from two
ways; earning management and value relevance.
This research is clasified into causative research. The population are
all manufacturing companies in BEI from 2009 to 2012. Research sample is
determined by purposive sampling method. Secondary data is used from
www.idx.co.id. The documentation technioque is used in collecting data. Panel
data regression analysis is used in analyzing data.
Penulis: Melinda
Kode Jurnal: jpakuntansidd140696
