p-Index From 2020 - 2025
10.015
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Jurnal Ilmu Perpustakaan Solah Speed - Indonesian Journal on Computer Science Kiat Bisnis Jurnal Penelitian Ekonomi dan Bisnis Journal of Accounting and Investment Jurnal Dakwah: Media Komunikasi dan Dakwah Jurnal Pendidikan Usia Dini KEUNIS Indonesian Journal of Early Childhood Education Studies Jurnal Pendidikan Dasar SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) JMM (Jurnal Masyarakat Mandiri) Jurnal Riset Golden Age PAUD UHO Politea Journal of Maternal and Child Health IJMS - Indonesian Journal on Medical Science International Journal of Community Service Learning VOX EDUKASI: Jurnal Ilmiah Ilmu Pendidikan JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Manuju : Malahayati Nursing Journal Journal of Innovative Science Education Jurnal Ilmu Kesehatan Bhakti Husada: Health Sciences Journal Accounting and Management Journal Akta Agrosia JURNAL KAJIAN VETERINER Jurnal Ilmiah Akuntansi Kesatuan Al Athfal: Jurnal Kajian Perkembangan Anak dan Manajemen Pendidikan Usia Dini Populika Journal of Midwifery Care Journal of Public Health Innovation (JPHI) Journal of Nursing Practice and Education PROFESSIONAL HEALTH JOURNAL Jurnal Manajemen Mandiri Saburai (JMMS) Journal of Health Research Science GREENOMIKA Connection : Jurnal Pengabdian Kepada Masyarakat Prosiding Konferensi Nasional PKM-CSR ALAYYA: Jurnal Pendidikan Islam Anak Usia Dini Elementary School: Jurnal Pendidikan dan Pembelajaran ke-SD-an Asian Journal of Management Analytics YASIN: Jurnal Pendidikan dan Sosial Budaya Jurnal Pendidikan dan Perkembangan Anak Usia Dini Widya Dharma Journal of Business Jurnal Penelitian Ilmu Pendidikan Indonesia SJEE (Scientific Journals of Economic Education) Jurnal Lembaga Pengabdian Kepada Masyarakat Undana Jurnal Media Tropika: Jurnal Pengabdian Kepada Masyarakat Jurnal Veteriner Nusantara EMAS Riset Akuntansi dan Keuangan Indonesia Indonesian Jurnal of Nursing Sciences and Practice Jurnal Pengabdian Widya Dharma ZIJEc: Zabags International Journal of Economy Jurnal Nusa Akuntansi ABDIMAS Iqtishadia Al Fitrah: Journal Of Early Childhood Islamic Education
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Journal of Accounting and Investment

Determinan Kualitas Laba pada Isu Pengadopsian International Financial Reporting Standard: Data dari Asia Utami, Tri; Kusuma, Indra Wijaya
Journal of Accounting and Investment Vol 18, No 1: January 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.666 KB) | DOI: 10.18196/jai.18157

Abstract

The objectives of this study are to examine the effect of investor protection and ownership structure to the relationship between IFRS adoption and earnings quality in Asian companies. Asia is chosen because it has unique characteristics, one of them is ownership structure in Asia is more concentrated on family. The data from this study is obtained from the OSIRIS database for the periode 2009-2013 in ten Asian Countries (China, Hong Kong, Indonesia, Japan, Korea, Malaysia, Philippines, Singapura, Taiwan dan Thailand). The sample in this study consists of 16.232 firm year observations and Multiple Regression analysis is used to test hypotheses. The results show that the effect of IFRS adoption to earnings quality depend on the level of investor protection in a country. When the investor protection is high, the IFRS adoption results in higher quality of earnings, but when the investor protection is low, there is no effect of IFRS adoption to the earnings quality. The other results also sho, contrary to the predicition, that concentrated ownership structure increases the relationship between IFRS adoption and earnings quality.
Co-Authors Abdul Haris Abdurahman Abdurrahman Abidinsah, Zainal Agrina Agung Nugroho Jati Agus Sastrawan Noor Akhmad Darmawan Alamsyah, Azhar Zulkarnain Almet, Julianty Amalo, Maria Amir Hamzah Anggraini, Dila Angraini, Dila Anis Marjukah Annisa, Dea Apit Fathurohman Arief Surya Irawan Arif Julianto Sri Nugroho, Arif Julianto Sri Ayu Pertiwi, Linda Azhar, Amalya Nurul Aziza, Firda Nur Azra, Yurnida Afrina Bagis, Fatmah Bahroen, Siti Um-um Andriyani Bambang Eka Purnama Bambang Eka Purnama Bayduri Saputri, Titis Maharani Burhanuddin Basri Cahaya Nugrahani Chansyanah Diawati Dakim, Dakim Dandang Setyawanti Dangur, Fransiska Aping Darang, Calvin Lummu Darmawansyah, Iwan Dede Sumarna, Dede Desi Susilawati, Desi Deta, Herlina Umbu Dewi, Tevana Sari Dharma, Widya Dhinny Novryanthi Djungu, Dewi Fesbayati Lestari Duong, Dang Thi Anh Erna Safariyah Ernoiz Antriyandarti Faridhatun Faidah Fatikhah, Wiwin Nafiatul Febriyanto, Dedi Fitriana, Dina Fitriyah, Rizky Anik Foeh, Nancy Diana F. K. Foeh, Nancy Diana Frederika Katerina Fuadi, Muh Nur Gaina, Cynthia Dewi Ginting, Serasi Hadi Abdillah Hadiyanto , Hendri Hasmika, Hasmika Hendri Hadiyanto Henny Puji Astuti, Henny Puji Hermansyah Hermansyah Hermanu Joebagio Hernanda, Lutfi Hidayah, Novita Nurul Hidayat, Rini Alamsyah Hilal Hamdi Hudalil, Ahmad Ilham Maulana Indra Wijaya Kusuma Indriani, Afif Aprilia Irawan Danismaya Irawati, Wiwit Ismawirna, Ismawirna Isti Khomah Istikomah Jalil, Nurlina Jarot Prasetyo Jhunta Mahastra, Dechan Dechan Cantona Joesoef, Jayusman Arsiyanti Junanto, Subar Juni Claudia Dami Juwariyah Juwariyah Kalbuana, Nawang Kallau, Novalino Harold Geoffrey Kamaruddin, Ilham Kartika Tarwati Khusnah, Hidayatul Kusumawiranti, Retno Lailatul Munawaroh, Lailatul Loe, Fhady Risckhy Lutiya, Lutiya Malelak, Marlin Cindy Claudya Mali, Matheus Gratiano Malintang, Jimmy Manuwolu, Lucy Filipini Marsanda, Dita Saly Martini, Eva Maulida, Widi Saskia Maxs Urias Ebenheizer Sanam Merakati Handajaningsih Miftahuddin, Muchammad Agung Misnawati Mufaroh, Rizquna Amalia Murni, Theresia F. I. M. D. Muslihin Muslihin Nafiz, M. Haekal Nayasilana, Ike Nurjuita Neni Hasnunidah Nisak, Sayida Khoiratun Nitbani, Heny Novhriyanthi, Dhinny Novryanti, Dhinny Nubatonis, Marthen L.O. Nugraheni, Cahaya Nur Fadhilah Nurhamidiyah, Nita Nurhasana, Selvi Nurzaman, Ahmad Oki Kuntaryanto Oktaviana, Marcella Pahrani, Epa Parubak, Apriani Pebrianti, Pebi Prasadila, Nanda Pratama, Muhamad Ari Putri, Divani Muflihah Dewi Putriani, Muspa Qadarti Anjilni, Ratih R Agustinus Arum Eka, R Agustinus Arum Rachmadyanti, Dini Rahmah, Mila Rahmansyah, Egi Rahmawati, Yesinta Mariana Ramadia, Novita Ria Andriani Rini Amelia, Rini Rita Adriani Benya Adriani Riyan Sisiawan Putra Rohmaniah, Dinda Alfiatur Rum Rosyid Sagita, Aqila Nur Sanam, Viona Mariana Dewi Sapulete, Heppy Semarabawa, I Gede Setyawati, Enik Simarmata, Yohanes T. R. M. R. Simarmata, Yohanes Timbun Raja Mangihut Ronael Simarmata, Yohanes Timbun Raja Mangiut Ronael Siskamia, Siskamia Sitompul, Yeremia Y. Sitompul, Yeremia Yobelanno Sitorus, Handayhani Sri Ati Sugiarto, Rudi Sukadi . Sukendi Sukendi Suparman, Achmad Supriyadi Supriyadi Suryadin, Asep Susyanti . Susyanti Susyanti, Susyanti Syarifah Aini Tabelak, Alva Chrisjel Tamaulina Br Sembiring Tarsisius Considus Tophianong, Tarsisius Considus Titik Purwanti Toha, Larry R. W. Trisilo, Rismanto Gatot Umi Qodarsasi Vebrianti, Lina Wahyuni, Eka Sri Wardono, Boby Hendro Warsono , Warsono Windar Amelia, Rizky Windarti, Mariana Wuhan, Yustinus Oswin Primajuni Wuri, Diana Agustiani Yessi Harnani Yuliana, Anggi Laras Yulinda Erma Suryani Yuyun Wahyuni Zeta, Vania Miranda Zidan, Akmal