Analisis pengaruh konvergensi IFRS terhadap peralatan laba dengan variabel moderasi corporate governance (analisis antar negara Asia) : tahun ke 1 dari rencana 2 tahun

Oleh : Titik Aryati, Murtanto

Info Katalog

Penerbit : Lemlit - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2015

Subyek : Corporate governance;Income accounting

Kata Kunci : ifrs convergence, income smoothing, corporate governance

File Repositori
No. Nama File Ukuran (KB) Status
1. 2015_LP_AK_Analisi-Pengaruh-Konvergensi.pdf 31964.57

I IFRS convergence encourages comparability of financial reporting and increase the transparency of corporate financial reporting. Companies that commit to the IFRS convergence is expected to reduce income smoothing. Income smoothing is one manifestation of the higher earnings management and income smoothing will have an impact on the quality of the more lower. IFRS implementation in accounting will reduce income smoothing so the quality of accounting will increase. Corporate Governance related to a mechanism that ensures that corporate investor get a return on their investment (Shleifer and Vishny, 1997). the company in the country that his bad CG will find it difficult to provide transparency of financial statements and provide adequate disclosures because there is no enough mechanisms to verify. IFRS connergence in the country strengthen investor protection, will provide transparency in allocation decisions and controlling interest between the company and investors (Anderson & Gupa, 2009), so it is expected to further reduce income smoothing. The main objective of this study was to test wheter the IFRS convergence (International FInancial Reporting Standards) in Indonesia, Singapore, and Malaysia countries could be reduce income smoothing with corporate governance the state level as moderating variable. This study was conducted over two years against manufacturing company of three countries in Asia, namely Indonesia, Singapore, and Malaysia. The analysis data using multiple regression analysis. The result of the study are the IFRS convergence can reduce the income smoothing in three countries. Corporate governance as moderating variable is not proven as moderating variable, but IFRS convergence is a substitute of corporate governance variable.

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