ANALISIS PERBEDAAN TINGKAT KONSRRVATISME AKUNTANSI LAPORAN KEUANGAN SEBELUM DAN SESUDAH KONVERGENSI IFRS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

YULIANA, REPI and Burhanuddin, Burhanuddin and Yunartie, Emylia (2019) ANALISIS PERBEDAAN TINGKAT KONSRRVATISME AKUNTANSI LAPORAN KEUANGAN SEBELUM DAN SESUDAH KONVERGENSI IFRS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI. Undergraduate thesis, Sriwijaya University.

[thumbnail of RAMA_62201_01031181419039.pdf] Text
RAMA_62201_01031181419039.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (2MB) | Request a copy
[thumbnail of RAMA_62201_010311819039_TURNITIN.pdf] Text
RAMA_62201_010311819039_TURNITIN.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (20MB) | Request a copy
[thumbnail of RAMA_62201_01031181419039_0028085803_0002067101_01_front_ref.pdf]
Preview
Text
RAMA_62201_01031181419039_0028085803_0002067101_01_front_ref.pdf - Accepted Version
Available under License Creative Commons Public Domain Dedication.

Download (1MB) | Preview
[thumbnail of RAMA_62201_01031181419039_0028085803_0002067101_02.pdf] Text
RAMA_62201_01031181419039_0028085803_0002067101_02.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (220kB) | Request a copy
[thumbnail of RAMA_62201_01031181419039_0028085803_0002067101_03.pdf] Text
RAMA_62201_01031181419039_0028085803_0002067101_03.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (161kB) | Request a copy
[thumbnail of RAMA_62201_01031181419039_0028085803_0002067101_04.pdf] Text
RAMA_62201_01031181419039_0028085803_0002067101_04.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (169kB) | Request a copy
[thumbnail of RAMA_62201_01031181419039_0028085803_0002067101_05.pdf] Text
RAMA_62201_01031181419039_0028085803_0002067101_05.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (36kB) | Request a copy
[thumbnail of RAMA_62201_01031181419039_0028085803_0002067101_06_ref.pdf] Text
RAMA_62201_01031181419039_0028085803_0002067101_06_ref.pdf - Bibliography
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (104kB) | Request a copy
[thumbnail of RAMA_62201_01031181419039_0028085803_0002067101_07_lamp.pdf] Text
RAMA_62201_01031181419039_0028085803_0002067101_07_lamp.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (639kB) | Request a copy

Abstract

This study aims to analyze differences in the level of conservatism of financial statements before and after IFRS convergence in manufacturing companies listed on the IDX. Conservatism in this study was measured using methods from Givoly and Hayn (2000). This study uses secondary data, namely data obtained from the Indonesia Stock Exchange website. The sample of this study is the financial statements of manufacturing companies in Indonesia in 2006-2017. Only companies that meet the criteria are used as samples (purposive sampling). The data in this study were tested for normality using Kolmogorov Smirnov and hypothesis testing using Paired Sample T-Test. The results of this study indicate that there is no significant difference between the level of conservatism of financial statements before and after IFRS convergence. This research also proves that after IFRS convergence the level of conservatism still exists and is still used in the presentation of financial statements.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Konservatisme Akuntansi, Konvergensi IFRS, Metode Givoly dan Hayn.
Subjects: H Social Sciences > HG Finance > HG1-9999 Finance
H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Users 1946 not found.
Date Deposited: 11 Dec 2019 02:22
Last Modified: 11 Dec 2019 02:22
URI: http://repository.unsri.ac.id/id/eprint/8211

Actions (login required)

View Item View Item