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

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 manage...

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Bibliographic Details
Main Author: Atik Tri Andari
Format: Article
Language:Indonesian
Published: Lembaga Penelitian Universitas Swadaya Gunung Jati 2017-12-01
Series:Jurnal Kajian Akuntansi
Online Access:https://jurnal.ugj.ac.id/index.php/jka/article/view/825