Analisis Pengaruh Penerapan IFRS Terhadap Relevansi Nilai Informasi Akuntansi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI 2009-2012)
Abstract: This research is to
examine influence application of IFRS to the value relevance of accounting
information with return model and price model. Sampled used in this research
are manufacturing companies listed in Indonesia Stock Exchange (BEI) during
periode 2009-2012. The data are choice using purposive sampling method, with
the result that total sample are 78 companies. Tabulation of data only using 57
companies because 21 companies are data outlier. The analysis of research using
random effect model to testing panel regression. Results show that price model
better than return model to explain value relevance of accounting information
and application of IFRS can not effect to value relevance of accounting
information.
Penulis: Wahyuli Dwi Anas
Kode Jurnal: jpakuntansidd140722
