KUALITAS LABA YANG DIHASILKAN OLEH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS

Information needs of major users and information's quality for supplying sufficient business information became the focus by the company. The purpose of this article is to explain that IFRS adopters can increase their earning quality. The company can preparing financial reporting based on fina...

Full description

Bibliographic Details
Main Author: Irene Natalia
Format: Article
Language:Indonesian
Published: Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya 2013-11-01
Series:Jurnal Akuntansi Kontemporer
Online Access:http://journal.wima.ac.id/index.php/JAKO/article/view/438
id doaj-befa883b2c1143bfb01e3e21d492032c
record_format Article
spelling doaj-befa883b2c1143bfb01e3e21d492032c2020-11-25T03:42:48ZindSekolah Pascasarjana Universitas Katolik Widya Mandala SurabayaJurnal Akuntansi Kontemporer2085-11892685-99712013-11-012110.33508/jako.v2i1.438400KUALITAS LABA YANG DIHASILKAN OLEH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDSIrene Natalia0Universitas Katolik Widya Mandala SurabayaInformation needs of major users and information's quality for supplying sufficient business information became the focus by the company. The purpose of this article is to explain that IFRS adopters can increase their earning quality. The company can preparing financial reporting based on financial accounting standards applicable in the country where the entity is domiciled. Quality information, especially the quality of earnings, is an important priority for the user. The users expect good earnings quality in reporting after the adoption of IFRS. However, earnings quality is either not generated automatically by the good accounting and financial reporting standards because there are influencer factors that affect the quality of earnings and/or quality characteristics of the adoption of IFRS is a factor which is owned by IFRS adopters, environmental factors and capital market during the economic cycle adoption period, company's incentive factors, institutional factors, political non-participation factor in the process of implementing accounting standards, cultural factors that exist within a country, and the audit committee factor. Comparability is one wcry of measuring the quality of earnings. By considering all the benefits and advantages of adopting, IFRS should be applied by all countries in the world, although may result in less earnings quality that caused by influencer factors and the possibility of earnings management by corporate management.http://journal.wima.ac.id/index.php/JAKO/article/view/438
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Irene Natalia
spellingShingle Irene Natalia
KUALITAS LABA YANG DIHASILKAN OLEH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS
Jurnal Akuntansi Kontemporer
author_facet Irene Natalia
author_sort Irene Natalia
title KUALITAS LABA YANG DIHASILKAN OLEH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS
title_short KUALITAS LABA YANG DIHASILKAN OLEH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS
title_full KUALITAS LABA YANG DIHASILKAN OLEH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS
title_fullStr KUALITAS LABA YANG DIHASILKAN OLEH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS
title_full_unstemmed KUALITAS LABA YANG DIHASILKAN OLEH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS
title_sort kualitas laba yang dihasilkan oleh pengadopsian international financial reporting standards
publisher Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya
series Jurnal Akuntansi Kontemporer
issn 2085-1189
2685-9971
publishDate 2013-11-01
description Information needs of major users and information's quality for supplying sufficient business information became the focus by the company. The purpose of this article is to explain that IFRS adopters can increase their earning quality. The company can preparing financial reporting based on financial accounting standards applicable in the country where the entity is domiciled. Quality information, especially the quality of earnings, is an important priority for the user. The users expect good earnings quality in reporting after the adoption of IFRS. However, earnings quality is either not generated automatically by the good accounting and financial reporting standards because there are influencer factors that affect the quality of earnings and/or quality characteristics of the adoption of IFRS is a factor which is owned by IFRS adopters, environmental factors and capital market during the economic cycle adoption period, company's incentive factors, institutional factors, political non-participation factor in the process of implementing accounting standards, cultural factors that exist within a country, and the audit committee factor. Comparability is one wcry of measuring the quality of earnings. By considering all the benefits and advantages of adopting, IFRS should be applied by all countries in the world, although may result in less earnings quality that caused by influencer factors and the possibility of earnings management by corporate management.
url http://journal.wima.ac.id/index.php/JAKO/article/view/438
work_keys_str_mv AT irenenatalia kualitaslabayangdihasilkanolehpengadopsianinternationalfinancialreportingstandards
_version_ 1724523512018763776