IFRS ADOPTION, ANALYST EARNINGS FORECAST AND LAW ENFORCEMENT: CASE STUDY IN ASEAN PLUS

Authors

DOI:

https://doi.org/10.22219/jrak.v9i2.8203

Keywords:

IFRS, financial analyst, earnings forecast, law enforcement

Abstract

Penelitian ini bertujuan untuk menguji dampak adopsi IFRS terhadap prakiraan laba analis dengan law enforcement sebagai variabel pemoderasi. Akurasi dalam prakiraan analis melalui proksi forecast error dan dispersi digunakan untuk mengukur perubahan kualitas laporan keuangan sebelum dan sesudah adopsi IFRS. Legal tradition melalui pengklusteran negara civil law dan common law digunakan untuk memproksikan tingkat law enforcement negara. Berdasarkan hasil pengujian, ditemukan bahwa forecast error dan dispersi menjadi lebih rendah setelah adopsi IFRS. Hal ini mengindikasikan bahwa kualitas pelaporan keuangan menjadi lebih tinggi setelah mengadopsi standar IFRS. Akan tetapi hasil penelitian juga menunjukkan bahwa dampak adopsi IFRS terhadap forecast error dan dispersi di negara-negara dengan law enforcement tinggi, lebih lemah dibanding di negara-negara yang memiliki law enforcement rendah.

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Published

2019-07-17

Issue

Vol. 9 No. 2: Jurnal Reviu Akuntansi Dan Keuangan

Section

Articles

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