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

YOLANDA, DEA and Wahyudi, Tertiarto and Hakiki, Arista (2020) INTERNATIONAL FINANCIAL REPORT STANDARD (IFRS) CONVERGENCE AND ACCOUNTING QUALITY IN INDONESIA (EMPIRICAL STUDY ON GO-PUBLIC INVESTMENT COMPANY 2010-2014). Undergraduate thesis, Sriwijaya University.

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Abstract

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.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	IFRS Convergence, Value Relevance, Timely Loss Recognition
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Dea Yolanda
Date Deposited:	16 Jul 2021 03:02
Last Modified:	16 Jul 2021 03:02
URI:	http://repository.unsri.ac.id/id/eprint/49955

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