Dampak Konvergensi IFRS Terhadap Kualitas Laporan Keuangan Perbankan Di Indonesia (PERIODE 2008-2011)

Nasution, Putri Tiara Parameswari (2015) Dampak Konvergensi IFRS Terhadap Kualitas Laporan Keuangan Perbankan Di Indonesia (PERIODE 2008-2011). S1 thesis, STIE Indonesia Banking School.

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Abstract

The purposes of this study are to examine the effects of IFRS convergence on financial report quality of Indonesian banks as measured by income smoothing and conditional conservatism in banking industry. Especially we analyze how changes in the recognitionand measurement of loan loss provisions, affects income smoothing and timely loss recognition. Our sample are Indonesian Banks that are listing in Indonesian Stock Exchange. We used data pooled from 2008 through 2011 (94 banks in model I and 96 banks in model II). The main findings are: (1) IFRS convergence significantly reduces income smoothing and (2) Less timely loss recognition (decrease conditional conservatism). Final conclusion that IFRS convergence generally evidence an improvement in bank’s financial report quality between the pre-and post-convergence periods Keywords: IFRS convergence, loan loss provisions, income smoothing, timeliness of loss recognition, financial report quality.

Item Type:	Thesis (S1)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Prodi S1 Akuntansi
Depositing User:	Mrs. Deli Apsa
Date Deposited:	30 Jul 2020 05:07
Last Modified:	17 Jul 2024 07:38
URI:	http://repository.ibs.ac.id/id/eprint/635

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