Image of INTERNATIONAL FINANCIAL REPORT STANDARD (IFRS) CONVERGENCE AND ACCOUNTING QUALITY IN INDONESIA (EMPIRICAL STUDY ON GO-PUBLIC INVESTMENT COMPANY 2010-2014)

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INTERNATIONAL FINANCIAL REPORT STANDARD (IFRS) CONVERGENCE AND ACCOUNTING QUALITY IN INDONESIA (EMPIRICAL STUDY ON GO-PUBLIC INVESTMENT COMPANY 2010-2014)

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This study aims to examine about International Financial Report Standard (IFRS) convergence and accounting quality in Indonesia. The researcher uses the Go-Public Investment Company as its research object, comparing the period of 2010 - 2011 as the pre-convergence period while 2013-2014 as the post-convergence period. The measurement of accounting quality in this research will be proxy by Value Relevance and Timely Loss Recognition. This study uses multiple linear regression test and logistic regression test analysis to prove the hypotheses. The data for the value relevance model is transformed because it is not passing the normality test. Because the data are not normally distributed, the researchers also tried using the nonparametric test with the Wilcoxon Test. The results of this study show that there is an increase in value relevance of accounting quality, but a decrease shown on the timely loss recognition side.

Availability
Inventory Code Barcode Call Number Location Status
2107004863T49955T499552021Central Library (REFERENCES)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T499552021
Publisher
Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya.,
Collation
xix, 87 hlm. : ilus. ; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.450 7
Content Type
-
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi, Audit Keuangan
Specific Detail Info
-
Statement of Responsibility
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No other version available

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