Text
Pengaruh konvergensi IFRS efektif 2011, kompleksitas akuntansi , dan probabilitas kebangkrutan perusahaan terhadap timeliness dan manajemen laba
This research aimed to examine the effect of IFRS convergence, which, is reflected in PSAK effective in 2011, accounting complexity, and bankruptcy probability on timeliness and earnings management. Timeliness is measured by using proxy of the audit and report delay. This study is an empirical research of non-financial companies listed in the Indonesia Stock Exchange in the period of 2010-2011. Using multiple regression random effects, this study found that the convergence of IFRS in PSAK effective 2011, accounting complexity and bankruptcy probability extend audit delay and submission of financial statements. This study also found that the convergence of IFRS in PSAK effective 2011 and bankruptcy reduce the level of earnings management of the company. While accounting complexity does not affect the level of earnings management.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 8168 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia 2013 |
|---|---|
| Edisi | - |
| Subjek | Accounting Probability Earnings management Bankrupcy IFRS financial statements |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xv, 137 p. ; diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |