ANALISIS PERBEDAAN TINGKAT KONSRRVATISME AKUNTANSI LAPORAN KEUANGAN SEBELUM DAN SESUDAH KONVERGENSI IFRS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Daftar Isi:
- This study aims to analyze differences in the level of conservatism of financial statements before and after IFRS convergence in manufacturing companies listed on the IDX. Conservatism in this study was measured using methods from Givoly and Hayn (2000). This study uses secondary data, namely data obtained from the Indonesia Stock Exchange website. The sample of this study is the financial statements of manufacturing companies in Indonesia in 2006-2017. Only companies that meet the criteria are used as samples (purposive sampling). The data in this study were tested for normality using Kolmogorov Smirnov and hypothesis testing using Paired Sample T-Test. The results of this study indicate that there is no significant difference between the level of conservatism of financial statements before and after IFRS convergence. This research also proves that after IFRS convergence the level of conservatism still exists and is still used in the presentation of financial statements.