Analisis Perbedaan Kualitas Akrual dan Persistensi Laba Sebelum dan Sesudah Konvergensi IFRS

Atik Tri Andari

Abstract


Abstract

The quality of profit is the ability of the earnings in reflecting the truth of the company's earnings and helping predict future earnings. Indonesia is one of the G-20 member countries applying International Financial Reporting Standard (IFRS). The existence of IFRS encourages managers to conduct high-quality financial reporting, resulting in high-profit quality as well. There are two measurements of earning quality used in this research that is accrual quality and profit persistence. This study aims to obtain new empirical evidence whether there are differences in accrual quality and profit persistence between before and after convergence IFRS. The population that is used in this research is all manufacturing companies in Indonesia in 2006-2013. The sample in this research is obtained by purposive sampling method. The results show that there are significant differences in accrual quality between before and after IFRS convergence. However, the results of the study also proved that there is no difference in earnings persistence between before and after IFRS convergence. The results of this study provide evidence that after the IFRS convergence of an efficient motive that reflects the actual state of earnings, but not necessarily predicts earnings in the future manufacturing companies in Indonesia

Keywords: Accrual quality; IFRS convergence; Profit persistence.

 

Abstrak

Kualitas laba merupakan kemampuan laba dalam merefleksikan kebenaran laba perusahaan dan membantu memprediksi laba mendatang. Indonesia merupakan salah satu negara anggota G-20 yang menerapkan International Financial Reporting Standard (IFRS). Adanya IFRS ini mendorong manajer untuk melakukan pelaporan keuangan yang berkualitas tinggi, sehingga menghasilkan kualitas laba yang tinggi pula. Ada dua pengukuran kualitas laba yang digunakan dalam penelitian ini yaitu kualitas akrual dan persistensi laba. Penelitian ini bertujuan untuk memperoleh bukti empiris baru apakah terdapat perbedaan kualitas akrual dan persistensi laba antara sebelum dan sesudah konvergensi IFRS. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan manufaktur di Indonesia tahun 2006-2013. Sampel dalam penelitian ini diperoleh dengan metode purposive sampling. Hasil penelitian membuktikan bahwa terdapat perbedaan yang signifikan kualitas akrual antara sebelum dan sesudah konvergensi IFRS. Akan tetapi, hasil penelitian juga membuktikan bahwa tidak terdapat perbedaan persistensi laba antara sebelum dan sesudah konvergensi IFRS. Hasil studi ini memberikan bukti bahwa sesudah konvergensi IFRS adanya motif efficient yang mencerminkan keadaan laba yang sebenarnya, akan tetapi tidak belum tentu memprediksikan laba di masa yang akan datang perusahaan manufaktur di Indonesia.

Kata Kunci: IFRS; Konvergensi; Kualitas akrual; Persistensi laba.


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