ANALISIS INTERNATIONAL FINANCIAL REPORTING STANDART (IFRS) PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA

  • Agnes Susana Merry Purwati Sekolah Tinggi Ilmu Ekonomi Gentiaras Bandar Lampung
Keywords: International Financial Reporting Standards (IFRS)

Abstract

Accounting information is basically help ful to take adecision-making within the company.
one of theforms ofaccounting informationis the financial statement. Therefore, accounting information
must bequalified. This study aimstoanalyze the differences inthe quality of accounting information
between before and after the adoption of International Financial Reporting Standards (IFRS) into theI
a Sonautomotive companies listed in Indonesia Stock Exchange.
The results showed thatearnings management decreasedantatra before and after the
adoption ofI FRS. But seen from the results ofpaired sample sttest wheresig (2 failed) for
0.937>0.05, it can be concluded that Ho is accepted which means there is no difference in the
quality of accounting information before and after the adoption ofI FRS

Published
2016-07-19
Issue
Vol 8 No 2 (2016): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Section
Original Research Papers