DAMPAK IMPLEMENTASI IFRS TERHADAP KUALITAS LABA DAN NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur yang Go Public)

This study entitled "The Impact of IFRS Implementation on the Quality of Earnings and Corporate Value (Empirical Study On Manufacturing Company Go Public). The era of globalization requires an international accounting system that can be applied internationally in every country, or is necessary harmonization of international accounting standards, in order to produce financial information that can be compared, ease in conducting competitive analysis and good relationship with customers, suppliers, investors, and creditors. established to IFRS. The purpose of this research was to obtain empirical evidence on the impact of implementing IFRS earnings quality and firm value. The sample used is a manufacturing company listed on the Indonesia Stock Exchange a year before the implementation of IFRS and one year after the implementation of IFRS. The results of this study indicate that there is a difference after the implementation of IFRS earnings quality and firm value than before the implementation of IFRS.IFRS can provide quality reporting and a better business environment. Keywords : IFRS, Earnings Quality, Discretionary Accrual, Firm Values,Tobins'q