Pengaruh Adopsi International Financial Reporting Standars ( IFRIS ) Terhadap Kualitas Infromasi Akuntansi

Abstract

Previous studies have discussed the adoption of the International Financial Reporting Standard (IFRS) that can affect the relevance of information value and reliability as a proxy for the quality of accounting information. This is confirmed by agency theory in processing annual financial eports and submitting accounting information. Therefore, this study aims to determine and re-proven the effect of the adoption of IFRS on the quality of accounting information either partially or simultaneously with the object of research of public companies listed on the Indonesia Stock Exchange for the period 2017-2020. This type of research is quantitative research using secondary data types obtained from the annual financial statements of public companies listed on the Indonesia Stock Exchange. Determinatio of the sample was taken using purposive sampling technique which was then carried out tests such as descriptive statistical analysis test, classical assumption test, multiple linear regression analysis and research hypothesis testing. The test was carried out using SPSS version 25 software. Based on the tests that have been carried out, the resultsof this study indicate that the adoption of IFRS has a positive effect on the relevance of the information, the adoption of IFRS has a positive effect on reliability. In addition, the simultaneous adoption of IFRS has a significant effect on the relevance of information value and reliability.