PENGARUH ADOPSI INTERNASIONAL FINANCIAL REPORTING STANDARD (IFRS), LEVERAGE, DAN PROFITABILITAS TERHADAP KUALITAS LABA

Authors

  • Fanni Monada Essa Putri Sekolah Tinggi Ekonomi Syariah Tunas Palapa
  • Immawan Azhar Ben Atasoge Sekolah Tinggi Ekonomi Syariah Tunas Palapa
  • Imam Asrofi Sekolah Tinggi Ekonomi Syariah Darul Huda
  • Avita Avita Sekolah Tinggi Ekonomi Syariah Tunas Palapa

DOI:

https://doi.org/10.32332/finansia.v4i2.3701

Keywords:

IFRS, Leverage, Kualitas Laba

Abstract

Abstract: The purpose of this study is to explain the effect of international financial reporting standards adoption, leverage, profitability on profit quality, this type of research uses quantitative research using annual data. The population used is companies listed on the Indonesia stock exchange that adopted and have not adopted IFRS in the period 2015-2019. The regression used is OLS (Ordinary Least Square) by taking a sample of 14 companies listed on the Indonesia stock exchange. The results of this study showed that from the ifrs variable, leverage, and profitability only ifrs variables had a significant effect on the quality of profit in 14 companies on the Indonesia Stock Exchange.

Keywords: IFRS; leverage; Profit Quality.

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Published

2022-01-07

Issue

Vol. 4 No. 2 (2021): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah

Section

Articles

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