ANALISIS IMPLEMENTASI PRINSIP AKUNTANSI KONSERVATISME SEBELUM DAN SESUDAH KONVERGENSI IFRS (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI)

Abstract

This research was intended to analyze diversification conservatism accounting principle implementation before and after IFRS convergence. The firm that was examined is banking companies that were listed in Indonesian Stock Exchange (IDX) with research period in 2010-2013. The research data were tested its normality by using Kolmogrov smirnov and the hypothesis testing by using wilcoxon signed rank test. Conservatism accounting principle was measured by using accrual that was the difference between net income and cash flow. Based on this researches there is a diversification conservatism accounting principle implementation before and after IFRS convergence, conservatism accounting principle implementation before IFRS convergence is higher than after IFRS convergence.