Apakah adopsi IFRS memberikan dampak terhadap kualitas laba dan biaya audit? Tujuan dari penelitian ini adalah untuk memberikan bukti empiris mengenai dampak adopsi IFRS pada kualitas laba dan biaya audit. Penelitian ini menggunakan perusahaan non-keuangan di Bursa Efek Indonesia pada tahun 2010-2014, sebelum penerapan Masyarakat Ekonomi Asean (MEA). Metode pengumpulan data adalah purposive sampling dengan metode analisis regresi panel. Hasil penelitian menunjukkan bahwa adopsi IFRS tidak mempengaruhi kualitas laba, namun pada perusahaan yang mengadopsi IFRS, terbukti bahwa kualitas laba berpengaruh pada biaya audit. Oleh karena itu, perusahaan di Indonesia harus menyesuaikan laporan keuangan dengan standar internasional. Does IFRS have the impact on earning’s quality and audit fees? The purpose of this research is to provide empirical evidence regarding the impacts of IFRS’s adoption on earning’s quality and audit fee. This research used nonfinancial companies in Indonesia Stock Exchange in 2010-2014 before Asean Economic Community implementation in 2015. The data was collected by employing purposive sampling, which was then analysed by using panel regression method. The result showed that on one hand, the adoption of IFRS did not affect earning’s quality, while on the other hand, it is proven that earning’s quality affected audit fee for companies adopting IFRS.  Therefore, companies in Indonesia should update with the progress of the international standard.

https://jamal.ub.ac.id/index.php/jamal/article/download/709/pdf

Does ifrs have impact on earning’s quality and audit fee?

Quality of income is income in financial statement which explains the real of corporate financial performance. This study aims to the effect of Good Corporate Governance (GCG) and ownership structure on quality of income with convergence IFRS as mediation variable. This study using secondary data of manufacturing companies various industries sector listed on the Indonesian Stock Exchange (BEI). Sample consists of 12 manufacturing companies various industries sector period 2012 to 2014. Analysis technical data is used PLS (Partial Least Square).
This result of this study indicate that ownership structure have effect on quality of income. While Good Corporate Governance (GCG), convergence IFRS not have effect on quality of income, not have indirect effect convergence IFRS as mediation variable on Good Corporate Governance (GCG) with quality of income and not have indirect effect convergence IFRS as mediation variable on ownership structure with quality of income.

Keyword: Good Corporate Governance (GCG), ownership structure, convergence IFRS, quality of income.

Pengaruh good corporate governance (gcg) dan struktur kepemilikan terhadap kualitas laba dengan konvergensi ifrs sebagai variabel mediasi

Earnings quality is one of information that affect the stakeholders in making decisions about the company. Factors that influence the earnings quality is IFRS convergence, profitability, liquidity, leverage, and size. The purpose of this study is to determine the effect of IFRS convergence, profitability, liquidity, leverage, and size on earnings quality. The method of collecting samples in this study is a purposive sampling method with secondary data taken through the website of the Indonesia Stock Exchange (IDX). This study uses a sample of manufacturing companies, with a final sample of 294 companies. The data analysis technique used is multiple regression analysis. The results of this study describe that profitability affect the earnings quality, meanwhile IFRS convergence, liquidity, leverage and size do not affect the earning quality.

Pengaruh Konvergensi IFRS, Profitabilitas, Likuiditas, Leverage dan Size Terhadap Kualitas Laba

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Pengaruh Konvergensi IFRS, Profitabilitas, Likuiditas, Leverage dan Size Terhadap Kualitas Laba