Pengaruh konvergensi, kompleksitas akuntansi, dan probabilitas kebangkrutan terhadap timeliness dan manajemen laba

Abstract

This research aims to examine the effects of IFRS convergence, accounting complexity, and bankruptcy probability on timeliness and earnings management. This study is an empirical research of non-financial companies listed in the Indonesia Stock Exchange in the period of 2010-2011. Using multiple regression random effects, this study found that the convergence of IFRS which was effective in 2011, accounting complexity and bankruptcy probability extended audit delay and submission of financial statements. This study also found that the convergence of IFRS in 2011 and bankruptcy reduced the level of earnings management of the company. Accounting complexity, on the other hand, did not affect the level of earnings management.