Pengaruh Pengadopsian International Financial Reporting Standards (IFRS) terhadap Kualitas Informasi Akuntansi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Abstract

This research aimed to examine the effect of the adoption of International Financial Reporting Standards (IFRS) on the quality of accounting information on companies listed in Indonesia Stock Exchange. The quality of information that used in this research was relevance that represented by predictive value and reliability represented by the faithful presentation. Relevance was measured by predictive value, while reliability was measured by the absolute value of discretionary accruals (ABSDA). This research used populations of nine sector companies listed in Indonesia Stock Exchange. The data of this research taken from secondary data that was from the Indonesia Stock Exchange in the form of Indonesian Capital Market Directory (ICMD) and the annual report of the company 2012-2013. The method of collecting sample was purposive sampling technique, the population that to be sampling in this research was populations that has the criteria of a particular sample. Companies that has the criteria of the research sample as many as 64 companies. The method of analysis used in this research is multiple regression analysis. Based on regression testing shows that the adoption of International Financial Reporting Standards (IFRS) have a major influence on the accounting information quality both on relevance that represented by predictive value and reliability that represented by faithful representation accounting information.