ABSTRAK
Penelitian ini bertujuan untuk menganalisis pengaruh derajat konvergensi IFRSdan kualitas audit terhadap kualitas laba perusahaan. Selain itu, penelitian ini jugameneliti peran moderasi derajat konvergensi IFRS terhadap pengaruh kualitasaudit dengan kualitas laba perusahaan. Penelitian dilakukan dalam lingkup negaranegaradi ASEAN yaitu Filipina, Indonesia, Malaysia, Singapura, Thailand danVietnam. Keenam negara tersebut dirasa telah mewakili beragam iklim usaha danderajat konvergensi IFRS di ASEAN. Metodologi yang digunakan adalah regresilinier berganda dengan metode Least Square.Beberapa kontribusi dari penelitian ini antara lain meneliti pengaruh derajatkonvergensi IFRS dan kualitas audit terhadap kualitas laba perusahaan, termasukperan moderasi derajat konvergensi IFRS terhadap pengaruh kualitas audit dengankualitas laba perusahaan dengan menggunakan analisis antar negara ASEAN yaituFilipina, Indonesia, Malaysia, Singapura, Thailand dan Vietnam. Berdasarkan hasilpengujian, ditemukan bahwa semakin tinggi derajat konvergensi IFRS, semakinrendah kemungkinan adanya discretionary accruals yang artinya kualitas labaperusahaan akan semakin baik. Sementara itu, ukuran dan spesialisasi auditor tidakberpengaruh signifikan terhadap kualitas laba yang digambarkan dengan nilaidiscretionary accruals. Artinya, pada perusahaan yang diaudit oleh KAP Big-4atau terspesialisasi, tidak menjamin semakin rendah kemungkinan adanyadiscretionary accruals yang artinya tidak menjamin kualitas laba perusahaan akansemakin tinggi. Di sisi lain, derajat konvergensi IFRS tidak memiliki peranmoderasi terhadap pengaruh kualitas audit dengan kualitas laba perusahaan.

---

ABSTRACT
The purpose of this research is to analyze the effect of the degree of convergenceof IFRS and Audit Quality on company rsquo s earnings quality. In addition, thisresearch also investigates the moderation role of the degree of convergence of IFRSand Audit Quality on company rsquo s earnings quality. This research covers severalASEAN countries, consists of Filipina, Indonesia, Malaysia, Singapura, Thailandand Vietnam. These countries have different characteristics, mainly concerningbusiness atmosphere characteristics and accounting standards. The methodologyused in this research is the multiple regressions by using Least Square method.Some of the contributions of this research are to analyze the effect of the degree ofconvergence of IFRS and audit quality on the quality of corporate profits, includingthe role of moderating the degree of convergence of IFRS to influence the qualityof the audit to the quality of the company 39 s profit by using analysis betweenASEAN countries Philippines, Indonesia, Malaysia, Singapore, Thailand andVietnam. Based on the results, it was found that the higher the degree ofconvergence of IFRS, the lower the possibility of discretionary accruals, whichmeans the quality of corporate profits, is the better. Meanwhile, the size andspecifications of the auditor had no significant effect on earnings quality which isdescribed by the value of discretionary accruals. That meant that being audited byBig 4 accounting firm or specialized, does not guarantee the lower the possibilityof discretionary accruals, which means do not guarantee that the earnings qualitywill be better. On the other hand, the degree of convergence of IFRS did not havea moderating role degree that influence the effect of audit quality to the earningsquality.