Earnings Quality Pasca Penerapan PSAK Konvergensi IFRS
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Abstract
This study aims to determine the effect of IFRS adoption on earnings quality with corporate governance variables as moderating. Sampling uses non probability with purposive sampling technique. 245 companies-years are used as samples. The data used is secondary. Data collection methods are obtained from annuals report on the website of Indonesia stock exchange (IDX), company websites and other electronic sources. Hypotheses are tested using moderate regression analysis (MRA). The results showed that i) IFRS adoption had no effect on earnings quality; 2) institutional ownership, managerial ownership and the board of commissioners do not affect earnings quality; 3) institutional ownership, managerial ownership and the board of independent commissioners cannot moderate the relationship of IFRS adoption and earnings quality.
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References
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Berle, A. A., & Means, G. C. (1932). The modern corporation and private property.
Bodle, K. A., Cybinski, P. J., & Monem, R. (2016). Effect of IFRS adoption on financial reporting quality: Evidence from bankruptcy prediction. Accounting Research Journal, 29(3), 292–312. https://doi.org/http://dx.doi.org/10.1108/MRR-09-2015-0216
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Budiarti, E., & Sulistyowati, C. (2014). Struktur Kepemilikan dan Struktur Dewan Perusahaan. Jurnal Manajemen Teori Dan Terapan, 7(3), 161–177.
Cahyonowati, N., & Ratmono, D. (2012). Adopsi IFRS dan Relevansi Nilai Informasi Akuntansi. Jurnal Akuntansi Dan Keuangan, 14(2), 105–115. https://doi.org/10.9744/jak.14.2.105-115
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Guna, W. I., & Herawaty, A. (2000). Pengaruh mekanisme good corporate governance, indepedensi auditor, kualitas audit dan faktor lainnya terhadap manajemen laba. Jurnal Bisnis Dan Akuntansi, 12(1), 53–68. https://doi.org/Vol. 12, No. 1, April 2010, Hlm. 53 - 68
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Hashim, H. A., & Devi, S. S. (2014). Corporate governance, ownership structure and earning quality: Malaysia evidence (Issue July 2014, pp. 0–21). Faculty of Business and Accountancy, Universiti Malaya.
Horton, J., & Serafeim, G. (2010). Market reaction to and valuation of IFRS reconciliation adjustments: First evidence from the UK. Review of Accounting Studies, 15(4), 725–751. https://doi.org/10.1007/s11142-009-9108-5
Houqe, M. N., Monem, R. M., Tareq, M., & van Zijl, T. (2016). Secrecy and the impact of mandatory IFRS adoption on earnings quality in Europe. Pacific Basin Finance Journal, 40(Part B), 476–490. https://doi.org/10.1016/j.pacfin.2016.08.002
Houqe, M. N., Zijl, T. Van, Dunstan, K., & Karim, A. K. M. W. (2012). The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World. International Journal of Accounting, 47(3), 333–355. https://doi.org/10.1016/j.intacc.2012.07.003
Inaam, Z., Hlioui, K., & Zehri, F. (2016). Effective audit committee , audit quality and Evidence from Tunisia. Journal of Accounting in Emerging Economies, 6(2), 138–155. https://doi.org/10.1108/JAEE-09-2013-0048
Irawati, D. E. (2012). Pengaruh Struktur Modal, Pertumbuhan Laba, Ukuran Perusa- Haan Dan Likuiditas Terhadap Kualitas Laba. Accounting Analysis Journal, 3(1), 361–369. https://doi.org/ISSN 2252-6765
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Jensen, M., & Meckling, W. (1976). Theory of the firm: managerial behavior, agency costs, and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1017/CBO9780511817410.023
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Kabir, M. H., Laswad, F., & Islam, M. A. (2010). Impact of IFRS in New Zealand on Accounts and Earnings Quality. Australian Accounting Review, 20(4), 343–357. https://doi.org/10.1111/j.1835-2561.2010.00106.x
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Annisa, N. A., & Kurnisaih, L. (2012). Pengaruh corporate governance terhadap tax avoidance. Jurnal Akuntansi & Auditing, 8(2), 123–136.
Asfahani, E. S. (2017). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Umur Perusahaan Dan Kepemilikan Pemerintah Terhadap Pengungkapan Intellectual Capital. Jurnal Ekonomi Akuntansi, 3(3), 40–61. https://doi.org/10.1016/S0376-7361(09)70287-0
Ball, R., Robin, A., & Shuang, J. (2003). Incentives versus standards : properties of accounting income in four East Asian countries. Journal of Accounting and Finance, 36(1–3), 235–270. https://doi.org/10.1016/j.jacceco.2003.10.003
Barth, M. E., Landsman, W. R., & Lang, M. H. (2008). International accounting standards and accounting quality. Journal of Accounting Research, 46(3), 467–498. https://doi.org/10.1111/j.1475-679X.2008.00287.x
Berle, A. A., & Means, G. C. (1932). The modern corporation and private property.
Bodle, K. A., Cybinski, P. J., & Monem, R. (2016). Effect of IFRS adoption on financial reporting quality: Evidence from bankruptcy prediction. Accounting Research Journal, 29(3), 292–312. https://doi.org/http://dx.doi.org/10.1108/MRR-09-2015-0216
Boediono, G. S. (2005). Kualitas Laba: Studi Pengaruh Mekanisme Corporate Governance dan Dampak Manajemen Laba Dengan Menggunakan Analisis Lajur. Simposium Nasional Akuntansi, VIII(September), 1–23.
Budiarti, E., & Sulistyowati, C. (2014). Struktur Kepemilikan dan Struktur Dewan Perusahaan. Jurnal Manajemen Teori Dan Terapan, 7(3), 161–177.
Cahyonowati, N., & Ratmono, D. (2012). Adopsi IFRS dan Relevansi Nilai Informasi Akuntansi. Jurnal Akuntansi Dan Keuangan, 14(2), 105–115. https://doi.org/10.9744/jak.14.2.105-115
Chhibber, P. K., & Majumdar, S. K. (2005). Property Rights and the Control of Strategy : Foreign Ownership Rules and Domestic Firm Globalization in Indian Industry. Law & Policy, 27(1), 52–80.
Daily, C. M., Certo, S. T., & Dalton, D. R. (2000). The future of corporate women: Progress toward the executive suite and the boardroom? In Women on corporate boards of directors: International challenges and opportunities (pp. 11–23). Kluwer Academic Publishers.
Dayanandan, A., Donker, H., Ivanof, M., & Karahan, G. (2016). IFRS and accounting quality: legal origin, regional, and disclosure impacts. International Journal of Accounting and Information Management, 24(3), 296–316.
Denis, D. K. (2001). Twenty-five years of corporate governance research... and counting. Review of Financial Studies, 10(3), 191–212. https://doi.org/10.1016/S1058-3300(01)00037-4
Doupnik, T. S., & Perera, H. B. (2007). International Accounting. McGraw-Hill. https://doi.org/10.1080/09638180902834408
Durbin, J., & Watson, G. S. (1950). Testing for serial correlation in least squares regression. I. Biometrika, 37, 1950.
Farida, D. N., & Kusumumaningtyas, M. (2017). Pengaruh dewan komisaris independen dan kepemilikan manajerial terhadap kualitas laba. Jurnal Stie Semarang, 9(1), 50–71. https://www.neliti.com/publications/133698/pengaruh-dewan-komisaris-independen-dan-kepemilikan-manajerial-terhadap-kualitas
Gebhardt, G., & Novotny-Farkas, Z. (2011). Mandatory IFRS Adoption and Accounting Quality of European Banks. Journal of Business Finance and Accounting, 38(3–4), 289–333. https://doi.org/10.1111/j.1468-5957.2011.02242.x
Glejser, H. (1969). A new test for heteroskedasticity. Association 64, 316 – 323. Journal of the American Statistical, 64, 316–323.
Gornik-Tomaszewski, S., & Showerman, S. (2010). IFRS in the United States: Challenges and Opportunities. Review of Business, 30(2), 59–71.
Gujarati, D. (1995). Basic Econometric. McGraw-Hill.
Guna, W. I., & Herawaty, A. (2000). Pengaruh mekanisme good corporate governance, indepedensi auditor, kualitas audit dan faktor lainnya terhadap manajemen laba. Jurnal Bisnis Dan Akuntansi, 12(1), 53–68. https://doi.org/Vol. 12, No. 1, April 2010, Hlm. 53 - 68
Hair, J. F., William, C., Babin, B. J., & Anderson, R. E. (2014). Multivariate Data Analysis (7th Editio). Pearson Education Limited.
Hamdan, A., Mushtaha, S., & Al-Sartawi, A. (2013). The Audit Committee Characteristics and Earnings Quality: Evidence from Jordan. Australasian Accounting, Business and Finance Journal, 7(4), 51–80. https://doi.org/10.14453/aabfj.v7i4.5
Hashim, H. A., & Devi, S. S. (2014). Corporate governance, ownership structure and earning quality: Malaysia evidence (Issue July 2014, pp. 0–21). Faculty of Business and Accountancy, Universiti Malaya.
Horton, J., & Serafeim, G. (2010). Market reaction to and valuation of IFRS reconciliation adjustments: First evidence from the UK. Review of Accounting Studies, 15(4), 725–751. https://doi.org/10.1007/s11142-009-9108-5
Houqe, M. N., Monem, R. M., Tareq, M., & van Zijl, T. (2016). Secrecy and the impact of mandatory IFRS adoption on earnings quality in Europe. Pacific Basin Finance Journal, 40(Part B), 476–490. https://doi.org/10.1016/j.pacfin.2016.08.002
Houqe, M. N., Zijl, T. Van, Dunstan, K., & Karim, A. K. M. W. (2012). The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World. International Journal of Accounting, 47(3), 333–355. https://doi.org/10.1016/j.intacc.2012.07.003
Inaam, Z., Hlioui, K., & Zehri, F. (2016). Effective audit committee , audit quality and Evidence from Tunisia. Journal of Accounting in Emerging Economies, 6(2), 138–155. https://doi.org/10.1108/JAEE-09-2013-0048
Irawati, D. E. (2012). Pengaruh Struktur Modal, Pertumbuhan Laba, Ukuran Perusa- Haan Dan Likuiditas Terhadap Kualitas Laba. Accounting Analysis Journal, 3(1), 361–369. https://doi.org/ISSN 2252-6765
Jao, R., & Pagalung, G. (2011). Corporate governance, ukuran perusahaan, dan leverage terhadao manajemen laba perusahaan manufaktur Indonesia. Jurnal Akuntansi & Auditing, 8(1), 43–54.
Jensen, M., & Meckling, W. (1976). Theory of the firm: managerial behavior, agency costs, and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1017/CBO9780511817410.023
Jumiati, F., & Ratnadi, N. M. D. (2014). Pengaruh Kepemilikan Manajerial Dan Book Tax Differences Pada Persistensi Laba. Jurnal Akuntansi Universitas Udayana, 8(2), 91–101.
Kabir, M. H., Laswad, F., & Islam, M. A. (2010). Impact of IFRS in New Zealand on Accounts and Earnings Quality. Australian Accounting Review, 20(4), 343–357. https://doi.org/10.1111/j.1835-2561.2010.00106.x
Klein, K. J., & Sorra, J. S. (1996). The Challenge of Innovation Implementation. Academy of Management Review, 21(4), 1055–1080.
La Porta, R., Lopez-de-Silanes, F., Shleifer, A., & Vishny, R. (2002). Investor Protection and Corporate Governance. The Journal of Finance, 47(3), 1147–1170.
Liu, C., Yao, L. J., Hu, N., & Liu, L. (2011). The impact of ifrs on accounting quality in a regulated market: An empirical study of China. Journal of Accounting, Auditing and Finance, 26(4), 659–676. https://doi.org/10.1177/0148558X11409164
Liu, Y., Li, Y., & Xue, J. (2011). Ownership, strategic orientation and internationalization in emerging markets. Journal of World Business, 46(3), 381–393. https://doi.org/10.1016/j.jwb.2010.07.012
Marra, A., Mazzola, P., & Prencipe, A. (2011). Board monitoring and earnings management pre- and post-IFRS. International Journal of Accounting, 46(2), 205–230. https://doi.org/10.1016/j.intacc.2011.04.007
Melmusi, Z., Ilona, D., Elfiswandi, & Kurniawan, A. (2019). Do Diversity of Directors Improve Market Performance. The First Economics, Law, Education and Humanities International Conference, 2019, 125–136. https://doi.org/10.18502/kss.v3i14.4303
Midiastuty, P. P., & Machfoedz, M. (2003). Analisis Hubungan Mekanisme Corporate Governance dan Indikasi Manajemen Laba. Makalah Simposium Nasional Akuntansi VI, 53(9), 1689–1699. https://doi.org/10.1017/CBO9781107415324.004
Monks, R. A. G., & Minow, N. (2004). Corporate Governance (3rd Ed). Blackwell Publishing.
Muid, D. (2009). Pengaruh Mekanisme Corporate Governance terhadap Kualitas Laba. Fokus Ekonomi, 4(2), 94–108.
Nastiti, A. D. (2015). Analisis pengaruh konvergensi IfRS terhadap manajemen laba dengan corporate governance sebagai variabel moderating. Universitas Diponegoro.
NCG. (2006). Indonesia’s code of good corporate governance. Komite Nasional Kebijakan Governance.
Nuraini, A., & Zain, S. (2007). Analisa pengaruh kepemilikan institusional dan kualitas audit terhadap manajemen laba. Jurnal Maksi, 7(1), 19–32.
Peasnell, K. V., Pope, P. F., & Young, S. (2000). Accrual management to meet earnings targets: UK evidence pre- and post-Cadbury. British Accounting Review, 32(4), 415–445. https://doi.org/10.1006/bare.2000.0134
Pratiwi, M. I., Kristianti, F. T., & Mahardika, D. P. K. (2016). Pengaruh kepemilikan manajerial , kepemilikan institusional, dan levarage terhadap nilai perusahaan. E-Proceeding of Management, 3191–3197.
Prawira, I. F. A. (2017). Corporate governance and tax aggresiveness, an evidence on manufacturing companies in Indonesia. International Journal of Accounting and Economics Studies, 5(2), 134–140. https://doi.org/10.14419/ijaes.v5i2.8132
Qomariah, R. N. (2013). Dampak konvergensi IFRS terhadap manajemen laba dengan struktur kepemilikan manajerial sebagai variabe moderating. Universitas Diponegoro.
Rachmawati, A., & Triatmoko, H. (2007). Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laba dan Nilai Perusahaan. Simposium Nasional Akuntansi X, Universitas Hasanuddin, 26-28 Juli 2007, 1–26.
Saleh, A., & Sudiyatno, B. (2013). Pengaruh Rasio Keuangan Untuk Memprediksi Probabilitas Kebangkrutan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Dinamika Akuntansi, Keuangan Dan Perbankan, 2(1), 82–91.
Schadéwitz, H. (2009). International Accounting (1st Edition) Timothy S. Doupnik and Hector B. Perera Boston: McGraw-Hill/Irwin, 2007, xvi+640 pp.+CD, $155.94, $84.51 (paperback), ISBN-13: 978-0-07-250775-1, ISBN-10: 0-07-250775-6. European Accounting Review, 18(1), 177–179. https://doi.org/10.1080/09638180902834408
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