ANALISIS PERBEDAAN KUALITAS LABA SEBELUM DAN SESUDAH ADOPSI IFRS PADA PERUSAHAAN FOOD AND BAVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA

DEWATI, DITA PRAMA (2016) ANALISIS PERBEDAAN KUALITAS LABA SEBELUM DAN SESUDAH ADOPSI IFRS PADA PERUSAHAAN FOOD AND BAVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The purpose of this study is to determine differences in the quality of earnings before and after adoption International Financial Reporting Standard (IFRS). The population of this research manufacturing companies listed in Indonesia Stock Exchange and taking a sampel of Food and Baverages companies beetween the year 2009-2014. In this study, the data sample consists of 11 sample Food and Baverages companies beetween the year 2009- 2014. Earnings quality is measured using earnings persistence, conservatisme, and timelines. The study used purposive sampling method on sample selection from Food and Baverages companies listed in Indonesia Stock Exchange period 2009-2014. This study used secondary data obtained from Indonesian Stock Exchange (IDX). The result showed that there is a differences earnings persistence before and after adoption International Financial Reporting Standard (IFRS). Conservatisme there is no difference before and after adoption International Financial Reporting Standard (IFRS). Timelines there is no difference before and after adoption International Financial Reporting Standard (IFRS). Keywords: Adoption IFRS, Earnings Quality

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 04 Jan 2018 07:18
Last Modified: 04 Jan 2018 07:18
URI: http://eprints.perbanas.ac.id/id/eprint/2998

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