KEANDALAN AKRUAL SEBELUM DAN SESUDAH ADOPSI IFRS DI KOREA SELATAN

• Main Authors: , Muh. Akbar Mukramin, , Drs. Irfan Nursasmita, M.Si., Akt.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2014
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/131032/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=71472
• Institution: Universitas Gadjah Mada

This study aims to test accrual reliability pre- and post-IFRS adoption in South Korea. The sample was all manufacture companies listed in South Korean Korea Composite Stock Price Index (KOSPI) market. Observation period was 2009-2012. Observation period was separated to pre-IFRS adoption in 2009-2010 and post-IFRS adoption in 2011-2012. The result of this study showed that in the accrual reliability in the period pre-IFRS adoption only working capital component was significant with negative coefficient, meaning the component had low reliability pre-IFRS adoption. In the period post-IFRS adoption only working capital and financial assets components were significant with positive coefficient, meaning the components had high reliability post-IFRS adoption. Moreover, the result of difference test of coefficient equation showed that only working capital accrual component was different in the periods pre-and post-IFRS adoption in South Korea.