Accounting Standard, Corporate governance, and accounting quality
Abstract. this paper investigates the effect of adoption of IFRS-based convergent accounting standard on accounting quality using Indonesia data. Besides, this study also determines the role of corporate governance as moderating variable between adoption of IFRS-based convergent accounting standard...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | Indonesian |
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Program Studi Akuntansi
2020-12-01
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| Series: | Jurnal ASET (Akuntansi Riset) |
| Subjects: | |
| Online Access: | https://ejournal.upi.edu/index.php/aset/article/view/28698 |
| _version_ | 1819169177857949696 |
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| author | zaitul zaitul Daniati Puttri Neva Novianti desi ilona |
| author_facet | zaitul zaitul Daniati Puttri Neva Novianti desi ilona |
| author_sort | zaitul zaitul |
| collection | DOAJ |
| description | Abstract. this paper investigates the effect of adoption of IFRS-based convergent accounting standard on accounting quality using Indonesia data. Besides, this study also determines the role of corporate governance as moderating variable between adoption of IFRS-based convergent accounting standard and accounting quality. Forty-seven companies from period of 2008 to 2017 participated in this study. Moderated regression analysis (MRA) is used to analyse the data. the result show that there is negative relationship between adoption of IFRS-based convergent accounting standard and accounting quality. In addition, the corporate governance is failed to play as moderating variable between adoption of IFRS-based convergent accounting standard and accounting quality. Out of four control variables employed in this study, only three variables (company size, age and profitability) consistently effect on accounting quality in three models. Theoretical and practical implications are discussed detail in this paper.
Abstrak. Penelitian ini bertujuan untuk menginvestigasi dampak adopsi standar akuntansi keuangan hasil konvergensi dengan International Financial Accounting Standard (IFRS) terhadap kualitas akuntansi dengan menggunakan data perusahaan Indonesia. Selain itu, artikel ini juga menganalisis peran implementasi Tata Kelola korporasi sebagai variable moderasi antara adopsi standar akuntansi keuangan dan kualitas akuntansi. Empat puluh tujuah perusahaan berpartisipasi dalam penelitian ini dengan data keuangan yang berasal dari laporan tahunan dari tahun 2008 sampai dengan tahun 2017. Analisa regresi moderasi (moderated regression analysis) digunakan dalam penelitian ini untuk menganalisa data dengan menggunakan pirantik lunak GRETL. Hasil penelitian menunjukan bahwa adopsi IFRS di standar akuntansi keuangan Indonesia berpengaruh negatif terhadap kualitas akuntansi. Namun, tata kelola korporasi gagal memoderasi hubungan antara adopsi IFRS dan kualitas akuntansi. Dari empat variable control yang digunakan dalam studi ini, hanya tiga variable yang berpengaruh terhadap kualitas akuntansi yaitu ukuran perusahaan, umur perusahaan, dan profitabilitas perusahaan. Implikasi teori dan praktis dibahas mendalam dalam artikel. |
| first_indexed | 2024-12-22T19:15:22Z |
| format | Article |
| id | doaj.art-4a78581283f547559775bf23380a4643 |
| institution | Directory Open Access Journal |
| issn | 2086-2563 2541-0342 |
| language | Indonesian |
| last_indexed | 2024-12-22T19:15:22Z |
| publishDate | 2020-12-01 |
| publisher | Program Studi Akuntansi |
| record_format | Article |
| series | Jurnal ASET (Akuntansi Riset) |
| spelling | doaj.art-4a78581283f547559775bf23380a46432022-12-21T18:15:32ZindProgram Studi AkuntansiJurnal ASET (Akuntansi Riset)2086-25632541-03422020-12-0112240441510.17509/jaset.v12i2.2869814018Accounting Standard, Corporate governance, and accounting qualityzaitul zaitul0Daniati Puttri1Neva Novianti2desi ilona3Faculty of Economics and Business, Universitas Bung Hatta, Padang, IndonesiaFaculty of Economics and Business, Universitas Bung Hatta, Padang, IndonesiaFaculty of Economics and Business, Universitas Bung Hatta, Padang, IndonesiaFaculty of Economics and Business, Universitas Putra Indonesia YPTK, Padang, IndonesiaAbstract. this paper investigates the effect of adoption of IFRS-based convergent accounting standard on accounting quality using Indonesia data. Besides, this study also determines the role of corporate governance as moderating variable between adoption of IFRS-based convergent accounting standard and accounting quality. Forty-seven companies from period of 2008 to 2017 participated in this study. Moderated regression analysis (MRA) is used to analyse the data. the result show that there is negative relationship between adoption of IFRS-based convergent accounting standard and accounting quality. In addition, the corporate governance is failed to play as moderating variable between adoption of IFRS-based convergent accounting standard and accounting quality. Out of four control variables employed in this study, only three variables (company size, age and profitability) consistently effect on accounting quality in three models. Theoretical and practical implications are discussed detail in this paper. Abstrak. Penelitian ini bertujuan untuk menginvestigasi dampak adopsi standar akuntansi keuangan hasil konvergensi dengan International Financial Accounting Standard (IFRS) terhadap kualitas akuntansi dengan menggunakan data perusahaan Indonesia. Selain itu, artikel ini juga menganalisis peran implementasi Tata Kelola korporasi sebagai variable moderasi antara adopsi standar akuntansi keuangan dan kualitas akuntansi. Empat puluh tujuah perusahaan berpartisipasi dalam penelitian ini dengan data keuangan yang berasal dari laporan tahunan dari tahun 2008 sampai dengan tahun 2017. Analisa regresi moderasi (moderated regression analysis) digunakan dalam penelitian ini untuk menganalisa data dengan menggunakan pirantik lunak GRETL. Hasil penelitian menunjukan bahwa adopsi IFRS di standar akuntansi keuangan Indonesia berpengaruh negatif terhadap kualitas akuntansi. Namun, tata kelola korporasi gagal memoderasi hubungan antara adopsi IFRS dan kualitas akuntansi. Dari empat variable control yang digunakan dalam studi ini, hanya tiga variable yang berpengaruh terhadap kualitas akuntansi yaitu ukuran perusahaan, umur perusahaan, dan profitabilitas perusahaan. Implikasi teori dan praktis dibahas mendalam dalam artikel.https://ejournal.upi.edu/index.php/aset/article/view/28698ifrs, corporate governance, accounting quality |
| spellingShingle | zaitul zaitul Daniati Puttri Neva Novianti desi ilona Accounting Standard, Corporate governance, and accounting quality Jurnal ASET (Akuntansi Riset) ifrs, corporate governance, accounting quality |
| title | Accounting Standard, Corporate governance, and accounting quality |
| title_full | Accounting Standard, Corporate governance, and accounting quality |
| title_fullStr | Accounting Standard, Corporate governance, and accounting quality |
| title_full_unstemmed | Accounting Standard, Corporate governance, and accounting quality |
| title_short | Accounting Standard, Corporate governance, and accounting quality |
| title_sort | accounting standard corporate governance and accounting quality |
| topic | ifrs, corporate governance, accounting quality |
| url | https://ejournal.upi.edu/index.php/aset/article/view/28698 |
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