Earning Quality After Ifrs Adoption (Study on Indonesian Go Public Companies That Are Listed on Idx)

This study's objective is to find out whether IFRS implementation has considerable implication by examined factors that affecting earning quality such as beta, capital structure, earning persistence, growth opportunities and firm size in the fair value accounting environment in Indonesia, since Indonesia has implemented IFRS since 2012.This research attempts to be part of development and application groundwork in implementing knowledge and theory, continuing studies about IFRS and its application in Indonesia.The sample which will be used is manufacturing companies that are listed in Indonesian Capital Stock Exchange (IDX) in 2011.This study will be conducted by cross sectional approach using 2011-2014 data.The data will be analysed by multiple regression analysis models.The result shows that all variables are not affecting partially and simultaneously to the earning quality.