Utami, Dian Asri Putri (2015) PENGARUH KONVERGENSI IFRS PENUH TERHADAP ATRIBUT LABA : PENGUJIAN ATRIBUT LABA BERDASARKAN BASIS AKUNTANSI DAN BASIS PASAR (Studi Empiris pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2013). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to determine whether the IFRS convergence doing in Indonesia will affect the quality of a company's earnings. In relation to the objectives of this research, the quality of earnings in see through profit attributes that are divided into two aspects, namely market-based (market-based attributes) that uses a proxy value relevance and timeliness, while the second aspect is based accounting (accounting-based attributes) that uses a proxy persistence, predictability, and quality of accruals. Samples were taken by purposive sampling method. in this study is the number of samples selected 42 manufacturing companies listed in Indonesia Stock Exchange (IDX). Statistical methods is carried out by multiple regression analysis method and test different. The results show that the convergence of IFRS did not have a significant effect on the reduction of earnings management, but has a positive influence on the improvement of earnings persistence, predictability, relevance and timeliness of earnings value. Keywords: IFRS, earnings management / accrual quality, persistence, predictability, value relevance, and timeliness.

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