THE EFFECT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ADOPTION ON THE QUALITY OF ACCOUNTING INFORMATION IN MANUFACTURING COMPANIES ON THE INDONESIA STOCK EXCHANGE 2017 – 2020

THE EFFECT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ADOPTION ON THE QUALITY OF ACCOUNTING INFORMATION IN MANUFACTURING COMPANIES ON THE INDONESIA STOCK EXCHANGE 2017 – 2020

IFRS, Relevance, Reliability, Quality of Accounting Information Value, Information Value

IFRS accounting based standards financial reports which will improve the quality of the company's financial reports. The aim of this research is to test whether IFRS has an effect on the value relevance and reliability of accounting information in manufacturing companies. The population this research is manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period. There are 164 manufacturing companies registered on the IDX. Technique research uses a purposive sampling method. The sample companies met the criteria were 25 companies so the total observations were 100 company data. The variables are the quality of accounting information which is proxied by relevance and reliability as the dependent variable, and the independent variable uses International Financial Reporting Standards (IFRS), the variables using IFRS use dummy variables. Data collection by observing the financial reports of manufacturing companies listed on the IDX 2017-2020. Data analysis using classic assumption tests and hypothesis testing using simple linear regression. The R Square value of Relevance is 0.339 and Reliability is 0.331, which means that 39% and 33.1% of the information value is influenced by the application of IFRS. So can be concluded that the relevance of the value of accounting information and the reliability of the value of information in implementing IFRS are full and have a positive influence. For further research it is recommended to add the research period to the latest year, and research variables so that the composition of the quality of accounting information is more complete and detailed.

Adelia Ika Prasetyawati1, Sri Wiranti Setiyanti2, Arini Novandalina3

https://jurnal.stie-aas.ac.id/index.php/IJEBAR

2024

peri irawan

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