ANALISIS PERBEDAAN KUALITAS ACCRUAL ANTARA SEBELUM DAN SESUDAH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) PADA PERUSAHAAN MANUFAKTUR DI INDONESIA(Studi Empiris pada Perusahaan Manufaktur yang terdapat di Bursa Efek Indonesia Tahun 2009-2014)

Esti Windarti(1*), Noer Sasongko(2), Zulfikar Zulfikar(3)

(1) Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta
(2) Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta
(3) Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta
(*) Corresponding Author

Abstract

The purpose of this study to examine the numbers between the accrual quality difference before and after adopting International Financial Reporting Standards (IFRS). The population in this study are all manufacturing companies listed in Indonesia Stock Exchange 2009-2014. Sampling using purposive sampling selection of samples with specific criteria.

Analysis of the data used is by using normality test and analysis methods paired sample t-test. Calculation of accruals quality using the 2 models that Dechow and Dichev Model and Modified Jones Models. From the test results showed that there was a difference in quality between the accrual before and after adopting International Financial Reporting Standard (IFRS) for 2009-2014 by using Dechow and Dichev Model, while contrary to the results of testing using the Modified Jones Model. The difference is due to the result of the absence of a change in accounting rules and the transition period that occurred in Indonesia.

 

Keywords: Quality acrual , International Financial Reporting Standard ( IFRS ), Manufacturing Company , Paired Sample T -test

Full Text:

PDF

References

Aboody, David, John Hughes, and Jing Liu. 2005. Earnings Quality, Insider Trading, and Cost of Capital. Journal of AccountingResearch, 43 (5), 651-671

Anggraita, Viska, 2012. Dampak Penerapan PSAK 50/55 (Revisi 2006) Terhadap Manajemen Laba di Perbankan. SNA : 15,107-SIPE-51

Barth, M., W. R. Landsman, and M. Lang. 2008. “International Accounting Standards and Accounting Quality.”Journal of Accounting Research 6, pp. 159-178.

Beidleman CR.1973. Income Smoothing : The Role of Manajemen .The Accounting Reviev : 48(4), 653-68

Belkaoui, A.R. 2000. Teori Akuntansi. Jakarta : Salemba Empat.

Boediono, SB., Gideon. 2005. “Kualitas Laba : Studi Pengaruh Mekanisme Corporate Governance dan Dampak Manajemen Laba dengan Meng¬gunakan Analisis Jalur”. Simposium Nasional Akuntansi X.

Butler, Marty et al.2004. An Empirical Analysis of Auditor Reporting and Its Association with Abnormal Accruals. Jurnal of Accounting and Economics 37,139-165

Cahyonowati, Nur dan Dwi Ratmono.2012.Adopsi IFRS dan Relevansi Nilai Informasi Akuntansi. Jurnal Akuntansi dan Keuangan, Vol. 14, No. 2, 105-115

Dechow, P.M.; R.G. Sloan; and A.P. Sweeney. 2005. “Detecting Earnings Management.” The Accounting Review, Vol. 70, April: 193 – 225.

Ewert dan Wagenhof. 2005. Economic Effects of Tightening Accounting Standards to Restrict Earnings Management. The Accounting Review. Vol.80 P.1101-1124

Francis, J.; R. LaFond; P.M. Olsson; and K. Schipper. 2004. “Costs of Equity and Earnings Attributes.” The Accounting Review, Vol. 79, No. 4, Oktober: 967 – 1010.

Gamayuni, Rindu Rika 2009. Perkembangan Standard Akuntansi Keuangan Indonesia Menuju International Financial Reporting Standards, Jurnal Akuntansi dan keuangan 14,153-166

Glory A dan Marsono 2013, Analisis Komparasi Kualitataif Informasi Akuntansi Sebelum Dan Sesudah Pengadopsian Penuh IFRS Di Indonesia, Jurnal Akuntansi UNDIP Semarang ,Vol.2, N0.3, hal 1

Goncharov dan Zimmerman, 2006, Do Accounting Standard Influence the Level Of Earning Management Evidence from Jermany. http://www.ssrn.com diakses tanggal 2 April 2015

Ghozali, Imam dan Chariri, Anis. 2007. Teori Akuntansi, Edisi Tiga.Semarang : Badan Penerbit Universitas Diponegoro

Ghozali Imam. 2012, Aplikasi Analisis Multivariate Dengan Program IBM SPSS 20, Semarang : Badan penerbit Universitas Diponegoro

Gray, Philip, Ping-Sheng Koh, and Yen H.Tong. 2008. Accruals Quality,

Information Risk and Cost of Capital: Evidence from Australia. Journal of Business Finance & Accounting, 36(1), 51–72.

Hidayat, 2011. Konvergensi IFRS di Indonesia. (http://imanfreelance.blogspot.com/2011/05/konvergensi-ifrs-diindonesia.). Diakses tgl 25 september 2013.

Ikatan Akuntansi Indonesia. 2012. Standar Akuntansi Keuangan. Jakarta Selemba Empat.

Jeanjean,T. dan Stolowy, H. (2008). Do Accounting Standards Matter? An ExploratoryAnalysis of Eanings Management Before and After IFRS Adoption. Jurnal of Accounting and Public Policy, 27, 480-494

Juan,Ng Nng,Wahyuni Ersa Tri (2013), Panduan Praktis Standar Akuntansi Keuangan, Salemba Empat Jakarta

Karampinis, N. dan Hevas, D.2011. Mandating IFRS in an Unfavorable Enviroment: The Greek Experience. The International Journal of Accounting, 46, 304-332

Kieso, Donald E. dan Weygandt, 2007.“Akuntansi Intermediate” Jilid I, Edisi Keduabelas, Jakarta:Penerbit Erlangga

Krismiaji, et al .,2013. Pengaruh Adopsi International Financial Reporting Standard Terhadap kualitan Informasi Akuntansi. ISSN : 0853-1259, Vol 24, No.2, Hal.63-71

Kustina,Ketut Tanti, 2012. Dampak Konvergensi International Financial Reporting Standard (IFRS) Bagi Pelapoe Akuntan Perusahaan di Indonesia. Jurnal Ilmiah Manajemen Dan Akuntansi STIE Triatma Mulya : Vol 17, No 2 Hal 70-82

Martani, Dwi., 2011. Dampak Implementasi IFRS Bagi Perusahaan. Jurnal Akuntansi Keuangan ISSN 2088-8317/No. 48 tahun V Juli 2011, hal. 98-99

Mujiono, 2010. Pengaruh Tindakan Perataan Laba Terhadap Reaksi Pasar dengan Kualitas Auditor dan Kepemilikan Majerial Sebagai Variabel Pemoderasi. Eksplanasi Vol.5 No.2

Meulen, van der, S., Gaeremynck, A., dan Willekens, M.2007. Attribute Differences Between US GAAP and IFRS Earnings: An exploratory study. The International Journal of Accounting, 42(2), 123-142

Nandakumar, Kalpesh J.Mehta (2012). Memahami IFRS Standar Pelaporan Keuangan Internasional, PT Indeks Jakarta

Nelson, M.W.J.A Elliot and R.L Tarpley. 2000.”Where Do Companies Attempt Earning Managemen, and When Do Auditors Prevent It?”http://papers.ssrn.com.

Nurisya, Maulidya dan Wardoyo. 2013. Analisis Perbandingan Kinerja Perbankan yang Mengadopsi Standar pelaporan Keungan Internasional. ISSN : 1858-2559,Vol.5 :24-30

Roychowdhury, Sugata. (2006). Earnings Management Through Real Activities Manipulation. Jurnal of Accounting and Economic,42,335-370

Senjani, Yaya Putri. (2012). Manajemen Laba Berbasis Akrual dan Riil Sebelum danSetelah Adopsi IFRS. Tesis :Universitas Gajah Mada Yogyakarta

Petreski, Marjan, 2006. The Impact of International Accounting Standard on Firms.http://papers.ssm.com/sol3/papers.cdm?abstract_id=901301. Diakses tanggal11 April 2015

Purba, Marisi P.2010. IFRS : Konvergensi dan Kendala Aplikasinya di Indonesia.Yogyakarta Graha Ilmu

Rohaeni, Dian, dan Titik Aryani. 2011. Pengaruh Konvergensi IFRS terhadap Income Smoothing dengan kualitas Audit Sebagai Variabel Moderasi. SNA : 15, 100-SIPE-22

Rudianto. 2009. Pengantar Akuntansi. Erlangga Jakarta

Scott, William R.2009. Financial Accounting Theory. Fifth Edition.Canada Prientice Hall.

Shipper, K.1989. Commentary on Earnings Managements. Accounting Horizons 3,91-102

Sianiapar, G.A.E.M. (2013), Analisis Komparasi Kualitas Informasi Akuntansi Sebelum dan Sesudah Pengadopsian Penuh IFRS di Indonesia. Journal of Accounting. ISNN (Online): 2337-3806, Vol.2, No.3, Hal.1

Sugiyono. 2005. Metode Penelitian Bisnis. Alfabeta CV. Bandung

Teruel et al, 2009. Accruals Qualityand Corporate Cash Holdings. Journal compilation Accounting and Finance, 49 (1), 95–115.

Trisnawati, Rina, Wiyadi dan Noer Sasongko. 2012. Pengukuran Manajemen Laba Pendekatan Terintegrasi ( Studi Komparatif Perusahaan Manufaktur yang tergabung pada indek JII dan dan LQ45.Bursa efek Indonesia periode (2004-2010). Bursa Effek Indonesia periode 2004-2010). SNA 15 : 039-AKPM-71.

Wiley, 2007, Interpretation and Aplication of International Financial Reporting Standard , IFRS

Wirahardja, R.I., (2010). Adopsi IAS 41 dalam Rangkaian Konvergensi IFRS di Indonesia. Ikatan Akuntansi Indonesia.

DOI: 10.23917/reaksi.v2i1.3652

Article Metrics

Abstract view(s): 1089 time(s)
PDF: 1280 time(s)

Refbacks

  • There are currently no refbacks.