PENGARUH KONVERGENSI IFRS TERHADAP KUALITAS INFORMASI AKUNTANSI PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BEI TAHUN 2012-2015
Abstract
This study aims to analyze the effect of IFRS convergence on the quality of accounting information in Indonesia. This research uses a variable of the relevance of accountancy value, the reliability of accounting information, and comparability of accounting information as a proxy for accounting information quality. The data used in this study is the financial statements of manufacturing companies listed on the Indonesia Stock Exchange in the period 2012-2015. Tests of this research using multiple linear regression tests and paired sample t-test. The results showed that the relevance of accounting value increased by 5.477 based on least square ordination, accounting information reliability increased by 6,736 based on modified-jones, and accounting information comparability increased by 8,917. Through the explanation, it can be concluded that IFRS convergence in Indonesia can improve the quality of accounting information that is by increasing the relevance of accounting value, the reliability of accounting information, and comparability of accounting information.
Keywords: The relevance of accounting value, the reliability of accounting information, The comparability of accounting information, IFRS, The quality of accounting information.
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DOI: http://dx.doi.org/10.59112/ekowir.v15i02.162
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