?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISISIS+PERBANDINGAN+KUALITAS+INFORMASI+AKUNTANSI%0D%0ASEBELUM+DAN+SETELAH+ADOPSI+IFRS%0D%0A(Studi+Empiris+Pada+Perusahaan+Manufaktur+yang+Terdaftar+di+Bursa+Efek%0D%0AIndonesia+Tahun+2008-2015)&rft.creator=SULISTIYA+WARDANI%2C++1111031107&rft.subject=HF5601+Accounting&rft.description=Penelitian+ini+bertujuan+untuk+memperoleh+bukti+empiris+perbandingan+kualitas%0D%0Ainformasi+akuntansi+sebelum+dan+setelah+adopsi+IFRS.+Kualitas+informasi%0D%0Aakuntansi+pada+penelitian+ini+didasarkan+pada+empat+variabel+yang+diukur+yaitu%0D%0Amanajemen+laba%2C+persistensi+laba%2C+relevansi+nilai+dan+pengakuan+kerugian+tepat%0D%0Awaktu.%0D%0APopulasi+penelitian+ini+adalah+perusahaan+manufaktur+yang+terdaftar+di+Bursa%0D%0AEfek+Indonesia+tahun+2008-2015.+Sampel+penelitian+dipilih+dengan+metode%0D%0Apurposive+sampling.+Berdasarkan+metode+tersebut+diperoleh+sebanyak+60%0D%0Aperusahaan+manufaktur+yang+menjadi+sampel.+Pengujian+dilakukan+dengan%0D%0Amenggunakan+uji+Paired+Sample+T-Test+dengan+tingkat+signifikansi+5%25+dan%0D%0AOrdinary+Least+Square+menggunakan+program+SPSS+Versi+21.%0D%0AHasil+dari+penelitian+ini+menunjukkan+bahwa+tidak+terdapat+perbedaan%0D%0Amanajemen+laba%2C+relevansi+nilai+dan+pengakuan+kerugian+tepat+waktu+sebelum%0D%0Adan+setelah+adopsi+IFRS.+Sedangkan+untuk+variabel+persistensi+laba%2C+berdasarkan%0D%0Ahasil+analisis+regeresi+menunjukkan+bahwa+persistensi+laba+sebelum+dan+setelah%0D%0Aadopsi+IFRS+terdapat+adanya+perbedaan+yang+mana+laba+setelah+adopsi+IFRS%0D%0Amemiliki+persistensi+yang+tinggi+sebesar+1%2C024+dibandingkan+dengan+sebelum%0D%0Aadopsi+IFRS+sebesar+0%2C276.%0D%0AKata+Kunci%3A+Kualitas+Informasi+Akuntansi%2C+Manajemen+Laba%2C+Persistensi+Laba%2C%0D%0ARelevansi+Nilai%2C+Pengakuan+Kerugian+Tepat+Waktu%2C+IFRS.%0D%0A%0D%0Aabstract%0D%0A%0D%0AThis+study+aims+to+obtain+empirical+evidence+comparing+the+quality+of+accounting%0D%0Ainformation+before+and+after+IFRS+adoption.+The+quality+of+accounting%0D%0Ainformation+in+this+study+is+based+on+four+variables+measured%3A+earnings%0D%0Amanagement%2C+earnings+persistence%2C+value+relevance+and+timely+loss+recognition.%0D%0AThe+population+of+this+study+is+a+manufacturing+companies+listed+on+the+Indonesia%0D%0AStock+Exchange+in+2008-2015.+The+sample+was+chosen+by+purposive+sampling%0D%0Amethod.+Based+on+the+method%2C+there+is+60+manufacturing+companies+that+were%0D%0Asampled.+The+test+was+conducted+by+using+Paired+Sample+T-Test+with+5%25%0D%0Asignificance+level+and+Ordinary+Least+Square+using+SPSS+Version+21+program.%0D%0AThe+results+of+this+study+indicate+that+there+is+no+difference+in+earnings%0D%0Amanagement%2C+value+relevance+and+timely+loss+recognition+before+and+after+IFRS%0D%0Aadoption.+While+for+earnings+persistence+variable%2C+based+on+result+of+regression%0D%0Aanalysis+indicate+that+earnings+persistence+before+and+after+adoption+of+IFRS%0D%0Ashow+difference+which+earnings+after+adoption+of+IFRS+have+high+persistence%0D%0Aequal+to+1%2C024+compared+to+before+adoption+of+IFRS+equal+to+0%2C276.%0D%0AKeywords%3A+Quality+of+Accounting+Information%2C+Earnings+Management%2C+Earnings%0D%0APersistence%2C+Value+Relevance%2C+Timely+Loss+Recognition%2C+IFRS.&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2017-12-20&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F29633%2F1%2FABSTRACT%2520%2528ABSTRAK%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F29633%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F29633%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++SULISTIYA+WARDANI%2C+1111031107++(2017)+ANALISISIS+PERBANDINGAN+KUALITAS+INFORMASI+AKUNTANSI+SEBELUM+DAN+SETELAH+ADOPSI+IFRS+(Studi+Empiris+Pada+Perusahaan+Manufaktur+yang+Terdaftar+di+Bursa+Efek+Indonesia+Tahun+2008-2015).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F29633%2F