Implementation Of International Financial Reporting Standards (Ifrs) And The Quality Of Financial Statement Information In Indonesia

Abstract

Abstract Following the mandatory implementation of International Financial Reporting Standards (IFRS) in Indonesia, this research examines its impacts on the quality of financial statement information in Indonesia which are measured by the proxy of earnings management, timely loss recognition, and value relevance of accounting information. Research was conducted on 117 companies that are listed in Indonesia Stock Exchange determined by judgment sampling techniques and analyzed using multiple linear regression and logistic regression. The empirical results indicate that the implementation of IFRS has an effect to decreased the scope of earnings management and increased the value relevance of accounting information, but has no effect to increase the timely loss recognition. These findings contribute to the question of whether high-quality accounting standards effective in non-common law countries such as Indonesia.

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