Accounting Information Quality Before and After the Implementation of PSAK 71, 72, and 73 in Companies Listed on Indonesia Stock Exchange (IDX)
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Institusion
Universitas Padjadjaran
Author
Haq, Venesa Hafid El
Subject
Datestamp
2021-11-29 00:00:00
Abstract :
The purpose of this research is to analyze whether there is a difference in the quality of accounting information between before and after the implementation of PSAK 71, 72, and 73 partially. The method used in this study is the Wilcoxon Paired Sample Test. The samples in this study for PSAK 71 are companies in the financial sector then for PSAK 72 and 73 are companies that come from the KOMPAS 100 index. The data used comes from 75 companies for PSAK 71 then 52 companies for PSAK 72 and 73 in 2019-2020. The quality of accounting information in this study uses earnings management proxies. The results of this study indicate that there is a difference in the quality of accounting information between before and after the application of PSAK 71 and 73, but there is no difference in the quality of accounting information between before and after the application of PSAK 72.
The purpose of this research is to analyze whether there is a difference in the quality of accounting information between before and after the implementation of PSAK 71, 72, and 73 partially. The method used in this study is the Wilcoxon Paired Sample Test. The samples in this study for PSAK 71 are companies in the financial sector then for PSAK 72 and 73 are companies that come from the KOMPAS 100 index. The data used comes from 75 companies for PSAK 71 then 52 companies for PSAK 72 and 73 in 2019-2020. The quality of accounting information in this study uses earnings management proxies. The results of this study indicate that there is a difference in the quality of accounting information between before and after the application of PSAK 71 and 73, but there is no difference in the quality of accounting information between before and after the application of PSAK 72.
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http://media.unpad.ac.id/thesis/120110/2017/120110170119_1_6678.pdf
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