KUALITAS INFORMASI AKUNTANSI SEKTOR INDUSTRI SEBELUM DAN SELAMA PANDEMI COVID-19: STUDI NEGARA-NEGARA ASEAN

QUALITY OF ACCOUNTING INFORMATION IN THE INDUSTRIAL SECTOR BEFORE AND DURING THE COVID-19 PANDEMIC: A STUDY OF ASEAN COUNTRIES

  • Slamet Sugiri Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada
  • Retno Yuni Nur Susilowati Universitas Lampung
Keywords: Covid-19, ASEAN, accounting information quality, accruals quality, value relevance

Abstract

The purpose of this paper is to examine the effect of the Covid-19 pandemic on the quality of accounting information in terms of accrual quality and value relevance. This study uses a sample of companies listed on stock exchanges in five ASEAN countries, Indonesia, Malaysia, the Philippines, Singapore, and Thailand, for the period 2009-2020. OLS pooled regression model was estimated with panel data. The results showed that the COVID-19 pandemic impacted earnings quality, but not on value relevance of accounting information quality. Enforcement of accounting and auditing standards can reduce the impact of the COVID-19 pandemic in improving earnings quality. However, investor protection is not adequate to improve the quality of accounting information during the COVID-19 pandemic.

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Published
2021-07-30
How to Cite
Sugiri, S., & Susilowati, R. Y. (2021, July 30). KUALITAS INFORMASI AKUNTANSI SEKTOR INDUSTRI SEBELUM DAN SELAMA PANDEMI COVID-19: STUDI NEGARA-NEGARA ASEAN. Jurnal Akuntansi Dan Keuangan (JAK), 26(2), 158-165. https://doi.org/https://doi.org/10.23960/jak.v26i2.274