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Pengaruh Tingkat Adopsi IFRS dan Proteksi Investor terhadap Persistensi Laba: Analisis Lintas Negara Emerging Markets

Ikrima Shobriati, Sylvia Veronica Nalurita Purnama Siregar

Abstract


Abstrak. Tujuan penelitian ini adalah untuk memberikan bukti empiris mengenai pengaruh tingkat adopsi IFRS dan proteksi investor terhadap persistensi laba. Dari penelitian terdahulu diketahui terdapat beberapa masalah yang ada pada praktik akuntansi di negara emerging market diantaranya sedikitnya akuntan yang memiliki kualifikasi yang bagus, ketidaklengkapan informasi akuntansi atau ketidaktepatan waktu dalam pembuatan laporan keuangan, kurangnya data akuntansi yang digunakan untuk tujuan internal manajemen, kurangnya undang-undang mengenai standar akuntansi, standar audit dan prosedur dan hal tersebut akan dapat mempengaruhi kualitas dari informasi akuntansi yang dilaporkan didalam laporan keuangan. Sehingga hal tersebut mendorong untuk meneliti lebih dalam mengenai faktor institusional yang berdampak pada persistensi laba perusahaan. Metode penelitian menggunakan data panel dengan jumlah observasi sebanyak 12.903 di emerging market pada tahun 2011 s.d 2013. Untuk mengukur tingkat adopsi IFRS menggunakan skor berdasarkan tiga tipe perbedaan tingkat adopsi masing-masing negara. Variabel dependen yang digunakan dalam penelitian ini yaitu persistensi laba. Proteksi investor menggunakan proksi strength of investor protection index dari World Bank. Hasil penelitian menunjukkan dalam konteks negara emerging market, tingkat adopsi IFRS tidak berpengaruh terhadap persistensi laba di masa yang akan datang. Di negara yang memiliki proteksi investor yang kuat berpengaruh pada semakin tingginya tingkat persistensi laba.

Kata kunci: tingkat adopsi IFRS, proteksi investor, persistensi laba, emerging markets, atribut laba. 


Abstract. The purpose of this study is to provide empirical evidence about the effect of IFRS adoption and investor protection on earnings persistence. Based on prior studies, there are some problems that existed in the accounting practices in emerging markets such as less an accountant who have good qualifications, incomplete accounting information or inaccuracy of time in preparing financial statements, the lack of accounting data that are used for internal management incentives, the lack of legislation, auditing standards and procedure of accounting standards and this issues will can affect the quality of accounting information that reported in financial statements. So this view initiate to investigate extensively about the effect of institutional factors on earnigs persistence.This study uses panel data with 12.903 firm-year observations in emerging markets evidence from 2011 to 2013. To measure IFRS adoption uses score based on three distinctions of the type from IFRS adoption in respective countries. And then for dependent variable in this study is earnings persistence. While for the investor protection uses strength of investor protection index proxy from World Bank.The findings imply that in the context of emerging markets, IFRS adoption is not associated with future earnings persistence. While a stronger investor protection in the country significantly correlated with greater earnings persistence.

Keywords: IFRS adoption, investor protection, earnings persistence, emerging markets, properties of earnings.


Keywords


economics; accounting

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DOI: http://dx.doi.org/10.12695/jmt.2016.15.3.7

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