The quality of earning before and after adopting IFRS on LQ-45 companies listed in Indonesia Stock Exchange

Wijaya, Tiffany (2021) The quality of earning before and after adopting IFRS on LQ-45 companies listed in Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

International Financial Reporting Standard (IFRS) was adopted in Indonesia slowly since 2010. In Indonesia, companies that are going public are obligated to apply IFRS. The objective of this research is to provide empirical evidence on the difference in quality of earning in LQ-45 companies listed in Indonesia Stock Exchange before and after adopting IFRS. With the criteria of purposive sampling 15/45 companies are chosen for the sample of this research for the year 2009-2010 and 2018-2019. This research provides evidence of difference in earning management before and after LQ-45 companies adopt IFRS. Based on the results of the research discussion in this thesis, the following conclusions can be drawn based on the above calculation, it is obtained 0.194 which means that the sig value < 0.05, then H1 is accepted, the paired sample test on the Earnings Management variable is significant. This means that there is difference in the Earning Management variable after using IFRS, based on the above calculation, it is obtained 0.046, which means the value of sig < 0.05, then H2 is accepted, the paired sample test on the variable Profitability is significant. This means that there is difference in the Profitability variable after using IFRS. This means that there is difference in the profitability variable after using IFRS and based on the above calculation, it is obtained 0.000, which means the value of sig < 0.05, then H3 is accepted, the paired sample test on the variable Earning Persistence is significant. This means that there is difference in the Earning Persistence variable after using IFRS. This means that there is difference in the Earning Persistence variable after using IFRS. Based on the research results and the conclusions obtained, there are several suggestions for further researchers, namely: the next researcher can add other variables besides the existing variables in this study, for example, company size, leverage, and profitability other variables. Or further researchers can use data retrieval primer for further research. and using another model to measure the discretionary accrual value for viewing comparison with the model used previously in this study. / International Financial Reporting Standard (IFRS) diadopsi di Indonesia secara perlahan sejak 2010. Di Indonesia, perusahaan yang go public wajib menerapkan IFRS. Penelitian ini bertujuan untuk memberikan bukti empiris tentang perbedaan kualitas laba pada perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia sebelum dan sesudah mengadopsi IFRS. Dengan kriteria purposive sampling 15/45 perusahaan dipilih sebagai sampel penelitian ini untuk tahun 2009-2010 dan 2018-2019. Penelitian ini memberikan bukti adanya perbedaan manajemen laba sebelum dan sesudah perusahaan LQ-45 mengadopsi IFRS. Berdasarkan hasil pembahasan penelitian pada tugas akhir ini dapat ditarik kesimpulan sebagai berikut : berdasarkan perhitungan diatas diperoleh 0.194 yang berarti nilai sig < 0,05 maka H1 diterima, uji sampel berpasangan pada Earnings Variabel manajemen signifikan. Artinya ada perbedaan variabel Manajemen Laba setelah menggunakan IFRS, berdasarkan perhitungan di atas diperoleh 0,046 yang berarti nilai sig < 0,05 maka H2 diterima, uji sampel berpasangan pada variabel Profitabilitas signifikan . Artinya ada perbedaan variabel Profitabilitas setelah menggunakan IFRS. Artinya ada perbedaan variabel profitabilitas setelah menggunakan IFRS dan berdasarkan perhitungan di atas diperoleh 0,000 yang berarti nilai sig < 0,05 maka H3 diterima, uji sampel berpasangan pada variabel Earning Persistence signifikan . Artinya ada perbedaan variabel Earning Persistence setelah menggunakan IFRS. Artinya ada perbedaan variabel Earning Persistence setelah menggunakan IFRS. Berdasarkan hasil penelitian dan kesimpulan yang diperoleh, ada beberapa saran untuk peneliti selanjutnya yaitu: peneliti selanjutnya dapat menambahkan variabel lain selain variabel yang ada dalam penelitian ini misalnya ukuran perusahaan, leverage, dan variabel profitabilitas lainnya. Atau peneliti selanjutnya dapat menggunakan data retrieval primer untuk penelitian selanjutnya. dan menggunakan model lain untuk mengukur nilai discretionary accrual untuk melihat perbandingan dengan model yang digunakan sebelumnya dalam penelitian ini.

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