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All Journal JURNAL AKUNTANSI DAN AUDITING Optimum : Jurnal Ekonomi dan Pembangunan Jurnal Akuntansi Multiparadigma Jurnal Manajemen Atma Jaya Journal Economics & Business Atmajaya Indonesia Pelita Masyarakat Jurnal Akuntansi dan Keuangan (JAK)
Megawati Oktorina
Universitas Katolik Indonesia Atma Jaya-Jakarta
Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Physics Public Health Social Sciences

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Journal : Jurnal Akuntansi Multiparadigma

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DOES IFRS HAVE IMPACT ON EARNING’S QUALITY AND AUDIT FEE? Linda Kusumaning Wedari; Megawati Oktorina
Jurnal Akuntansi Multiparadigma Vol 8, No 2 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.149 KB) | DOI: 10.18202/jamal.2017.08.7063

Abstract

Apakah adopsi IFRS memberikan dampak terhadap kualitas laba dan biaya audit? Tujuan dari penelitian ini adalah untuk memberikan bukti empiris mengenai dampak adopsi IFRS pada kualitas laba dan biaya audit. Penelitian ini menggunakan perusahaan non-keuangan di Bursa Efek Indonesia pada tahun 2010-2014, sebelum penerapan Masyarakat Ekonomi Asean (MEA). Metode pengumpulan data adalah purposive sampling dengan metode analisis regresi panel. Hasil penelitian menunjukkan bahwa adopsi IFRS tidak mempengaruhi kualitas laba, namun pada perusahaan yang mengadopsi IFRS, terbukti bahwa kualitas laba berpengaruh pada biaya audit. Oleh karena itu, perusahaan di Indonesia harus menyesuaikan laporan keuangan dengan standar internasional. Does IFRS have the impact on earning’s quality and audit fees? The purpose of this research is to provide empirical evidence regarding the impacts of IFRS’s adoption on earning’s quality and audit fee. This research used nonfinancial companies in Indonesia Stock Exchange in 2010-2014 before Asean Economic Community implementation in 2015. The data was collected by employing purposive sampling, which was then analysed by using panel regression method. The result showed that on one hand, the adoption of IFRS did not affect earning’s quality, while on the other hand, it is proven that earning’s quality affected audit fee for companies adopting IFRS.  Therefore, companies in Indonesia should update with the progress of the international standard.
THE ROLE OF BOARD OF COMMISSIONERS CHARACTERISTICS ON INTEGRATED REPORTING QUALITY Goutama, Beauty Sceneryta; Oktorina, Megawati
Jurnal Akuntansi Multiparadigma Vol 16, No 2 (2025): Jurnal Akuntansi Multiparadigma (Agustus 2025 - Desember 2025)
Publisher : Universitas Brawijaya

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Abstract

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Co-Authors Christine W.S. Etty Widyastuti Goutama, Beauty Sceneryta Indah Mula Lana, Anastasia Lasmanita Rajagukguk Leoni Fransisca, Leoni Linda Kusumaning Wedari Marsudi, Almatius Setya Ratnasusita, Theresia Sri Sri Hapsari Wijayanti Stefanie Salim Stefi, Claudia Tina Rosaline Widjanarko, Melinda