Earnings Quality Pasca Penerapan PSAK Konvergensi IFRS
نویسندگان
چکیده
Penelitian ini bertujuan untuk mengetahui pengaruh adopsi IFRS terhadap earnings quality. Selain itu, penelitian juga menguji peran corporate governance sebagai variabel moderasi antara dan kualitas laba. Teori keagenan di gunakan memahami penomena. Pengambilan sampel menggunakan nonprobability dengan teknik purposive sampling. 245 observasi. Data yang digunakan adalah sekunder. Metode pengumpulan data didapat dari annuals report website bursa efek indonesia, perusahaan sumber elekronik lainnya. Uji hipotesis moderate regression analysis (MRA) SPSS versi 16.0. Hasil menunjukkan bahwa i) Adopsi tidak berpengaruh quality; ii) kepemilikan institusional, manajerial dewan komisaris iii) independen dapat memoderasi hubungan
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ژورنال
عنوان ژورنال: Jurnal Akuntansi : Kajian Ilmiah Akuntansi
سال: 2023
ISSN: ['2339-2436', '2549-5968']
DOI: https://doi.org/10.30656/jak.v10i2.3246