Image of Pengaruh konvergensi IFRS efektif 2011, kompleksitas akuntansi , dan probabilitas kebangkrutan perusahaan terhadap timeliness dan manajemen laba

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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 NumberLocationAvailable
8168PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Accounting
Probability
Earnings management
Bankrupcy
IFRS financial statements
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xv, 137 p. ; diagr. ; 30 cm
Info Detail Spesifik -
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