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All Journal Krisna: Kumpulan Riset Akuntansi JAM Fokus Bisnis Journal of Accounting and Investment E-Dimas: Jurnal Pengabdian kepada Masyarakat Kinerja: Jurnal Ekonomi dan Manajemen Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jati: Jurnal Akuntansi Terapan Indonesia Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Manajemen dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis Darmajaya Journal of Information System, Applied, Management, Accounting and Research Jurnal Aplikasi Akuntansi Economic and Education Journal (Ecoducation) Bilancia : Jurnal Ilmiah Akuntansi Jurnal Akuntansi & Perpajakan Jayakarta Jurnal Riset Akuntansi Politala ABDIPRAJA (Jurnal Pengabdian kepada Masyarakat) Tridharmadimas: Jurnal Pengabdian Kepada Masyarakat Jayakarta Transekonomika : Akuntansi, Bisnis dan Keuangan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Paradigma Multidispliner (JPM) Jurnal Manajemen Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Applied Accounting IJMA Economic and Education Journal (Ecoducation)
Agustina Prativi Nugraheni
Akuntansi, Universitas Tidar
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : Fokus Bisnis

 1 
IFRS dan Ketepatan Waktu Pengakuan Laba Agustina Prativi Nugraheni
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 20 No 1 (2021): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v20i1.651

Abstract

This study aims to investigate the influence of International Financial Reporting Standards (IFRS) implementation on earning timeliness. Ball and Brown metric is used to examine earning timeliness. This research use Slovin method to determine the number of sample and selection with simple random sampling.The hypothesis tested using regression and chow test. The result show that IFRS hasn’t significantly improve the earning timeliness from before to after IFRS implementation. The reason is earning quality is sensitive to capital market environment and the bearish capital market condition.
Co-Authors Alex Johanes Simamora Annisa Rahma Fadhila Atika, Nur Aulia, Erlinda Nur Budi Hartono Diah Agustina Prihastiwi Dini, Maya Endang Kartini Endang Kartini Panggiarti Eva Wulandari Fermina Julian Ade Purwanto Ghina Fitri Ariesta Susilo Iswanaji, Chaidir Jonathan Vittorio Ega Sujono Kusuma Dewi, Alinda Rahmawati Maya Dini Mila Jumrotun Wahida Nibras Anny Khabibah Nur Cahyonowati Octavia Lhaksmi Pramudyastuti Octavia Lhaksmi Pramudyastuti Octisari, Sully Kemala Pramudyastuti, Octavia Lhaksmi Ria Astri Yani RISMA WIRA BHARATA Risma Wira Bharata Rusma Rizal Sabrina, Nayla Silvia Melina Wati Siti Afidatul Khotijah Siti Afidatul Khotijah Siti Muthoharoh Sitoresmi, Mumpuni Wahyudiarti Sofi Agustina Suci Nasehati Sunaningsih Suci Nasehati Sunaningsih Suci Nasehati Sunaningsih Suci Nasehati Sunaningsih Suci Nasehati Sunaningsih1 Sulistiyono, Zulkifli Susilo, Ghina Fitri Ariesta Utami, Anindya Rifka Utpala Rani Utpala Rani Utpala Rani