Analisis Dampak PSAK Konvergen Terhadap Kualitas Akuntansi Pada Perbankan Indonesia Periode 2008- 2011

Rahayu, Utari Puji (2013) Analisis Dampak PSAK Konvergen Terhadap Kualitas Akuntansi Pada Perbankan Indonesia Periode 2008- 2011. S1 thesis, STIE Indonesia Banking School.

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Abstract

PSAK will be full convergence with International Financial Reporting Standards(IFRS) in 2012. This research examines whether application of IFRS is associated withhigher accounting quality in Banks which is measured by earning management and valuerelevance. Our samples are Indonesian Banks that are listing in Indonesia Stock Exchangebetween 2008 and 2011 The research method has two models. The first model is earning management whichare measured by the coefficient of Small Positive Net Income (SPOS) and the correlationbetween accrual and cashflow. The second one is value relevance which is based on theexplanatory power from a regression of stock price on net income and equity book value The results show that the differences in accounting quality between the two groups ofbanks in the period before the banks adopt PSAK convergence do not significance with thepost adoption period. Nevertheless, this paper finds that banks applying PSAK convergencegenerally evidence less earning management and more value relevance than do the banks inpre adoption Keywords : PSAK convergence, IFRS, Accounting Quality, Earning management, ValueRelevance

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Mrs. Deli Apsa
Date Deposited: 25 Sep 2020 03:36
Last Modified: 25 Sep 2020 03:36
URI: http://repository.ibs.ac.id/id/eprint/1336

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