摘要：Abstract T he purpose of this study is to investigate : (1) the effect of significant revision of PSAK IFRS adoption on accounting quality, (2) the effect independent commisioner on accounting quality after significant revision of PSAK IFRS adoption, (3) the effect of audit committee on accounting quality after significant revision of PSAK IFRS adoption. The data processed using Statistical Product and Service Solution (SPSS) software. Sample of this study were collected from 34 financial companies listed in Indonesia Stock Exchane period 2005-2007 for Pre-IFRS and 2013-2015 Post- IFRS. Logistic regression analysis were used in this study. The result found that significant revision of PSAK IFRS adoption can not enhance or improve the accounting quality, independent commisioner gave effect on accounting quality after significant revision of PSAK IFRS adoption, and audit committee did not give effect on accounting quality after revision of PSAK IFRS adoption.
其他摘要：Abstract T he purpose of this study is to investigate : (1) the effect of significant revision of PSAK IFRS adoption on accounting quality, (2) the effect independent commisioner on accounting quality after significant revision of PSAK IFRS adoption, (3) the effect of audit committee on accounting quality after significant revision of PSAK IFRS adoption. The data processed using Statistical Product and Service Solution (SPSS) software. Sample of this study were collected from 34 financial companies listed in Indonesia Stock Exchane period 2005-2007 for Pre-IFRS and 2013-2015 Post- IFRS. Logistic regression analysis were used in this study. The result found that significant revision of PSAK IFRS adoption can not enhance or improve the accounting quality, independent commisioner gave effect on accounting quality after significant revision of PSAK IFRS adoption, and audit committee did not give effect on accounting quality after revision of PSAK IFRS adoption.
关键词：Kualitas akuntansi; IFRS; Komisaris independen; Komite audit Full Text: PDF DOI: http://dx.doi.org/10.35448/jrat.v10i1.4187 Refbacks There are currently no refbacks. Copyright (c) 2018 Jurnal Riset Akuntansi Terpadu pISSN 1979-682X eISSN 2528-7443
