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Pengaruh Konvergensi, Kompleksitas Akuntansi, Dan Probabilitas Kebangkrutan Terhadap Timeliness Dan Manajemen Laba

Author

Listed:
  • Asri Adika Widyawati
  • Viska Anggraita

    (Fakultas Ekonomi Universitas Indonesia
    Fakultas Ekonomi Universitas Indonesia)

Abstract

Penelitian ini bertujuan untuk menguji pengaruh konvergensi IFRS, kompleksitas akuntansi dan probabilitas kebangkrutan terhadap timeliness dan manajemen laba, Peneltian ini adalah penelitian empiris yang menguji perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia antara tahun 2010 dan 2011. Dengan menggunakan regresi berganda random effect, penelitian ini menemukan bahwa konvergensi IFRS yang efektif mulai tahun 2011, kompleksitas akuntansi dan probabilitas kebangkrutan memperlama penundaan audit dan pengumpulan laporan keuangan. Penelitian ini juga menemukan bahwa konvergensi IFRS pada tahun 2011 dan kebangkrutan mengurangi tingkat manajemen laba perusahaan. Akan tetapi, kompleksitas akuntansi tidak mempengaruhi tingkat manajemen laba.

Suggested Citation

  • Asri Adika Widyawati & Viska Anggraita, 2013. "Pengaruh Konvergensi, Kompleksitas Akuntansi, Dan Probabilitas Kebangkrutan Terhadap Timeliness Dan Manajemen Laba," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 17(2), pages 135-155, Desember.
    • Handle: RePEc:uii:jaaife:v:17:y:2013:i:2:p:135-155
    DOI: http://dx.doi.org/10.20885/jaai.vol17.iss2.art5
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    Cited by:

    1. Daniel Mas & Yossi Diantimala & Mulia Saputra, 2018. "Comparative Analysis of Real Earnings Management and Accrual-based Earnings Management before and after Convergence of IFRSs in Indonesia," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 8(3), pages 47-56, March.

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