ANALISIS KOMPARATIF KUALITAS INFORMASI AKUNTANSI SEBELUM DAN SESUDAH KONVERGENSI IFRS

Abstract

Every country has the difference accounting standard, so that the consequences of the multinational company is to required international accounting standards. So that international accounting standards can be used all over the world. The aims of this study is to examine the differences of value relevance, timely loss recognition and conservatism before and after the implementation convergence of IFRS. The data collection in this study is using purposive sampling techniques. Data was obtained from secondary data manufacturing company’s financial report that audited in the 2010 to 2013 period. This study is analyzed by using Chow test, LNEG coefficient and Paired-Sample T-Test. The result of this study shows that there is no difference about the value relevance and conservation before and after the implementation convergence of IFRS. But on the other, there is a difference in timely loss recognition before and after implementation convergen of IFRS.

Keyword: Convergence IFRS, Value Relevance, Timely Loss Recognition and Conservatism.