Pengaruh Penerapan IFRS Terhadap Kualitas Laporan Keuangan
Abstract
The study investigates the influence of IFRS adoption on the quality of financial reporting, using earnings management as a proxy. The research focuses on food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. Out of 95 firms, 48 were selected through purposive sampling, resulting in 144 firm-year observations. IFRS adoption is measured through an index that reflects the degree of compliance with IFRS-based standards. A quantitative approach is employed, utilizing secondary data from audited annual financial statements. The hypothesis is tested using a simple linear regression model. The findings reveal a significant negative relationship between IFRS reduces the tendency for earnings manipulation, thereby enhancing the overall quality of financial reporting.
Keywords: IFRS adoption, earnings management, financial reporting quality
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