Analisis Perbedaan Relevansi Nilai Informasi Akuntansi Sebelum Dan Sesudah Konvergensi Internasional Financial Reporting Standars (IFRS) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI)
Abstract: This study aims to
observe and determine the differences in profit value relevance and book value
relevance before and after the convergence of International Financial Reporting
Standards (empirical study on companies listed on the Stock Exchange). The
measuring instruments that used in this study is the stock returns, earnings
per share (EPS) and the changes of earnings per share for the profit
value relevance; and stock returns, book value per share (BVPS) and the
changes of book value per share for the book value relevance.
This study classified the type of research that is explanatory. The
population in this study was all manufacturing companies listed in Indonesia
Stock Exchange during the four years from 2009 to 2012, while the sample is
determined with purposive sampling method in order to be obtained thirty-one
companies as the sampleThe test results showed that the application of IFRS
cannot increase the profit value relevance (relevance of profit value decreased
when IFRS is adopted as the financial standards) and also the application of
IFRS cannot improve the relevance of book value (relevance of book value
decreased when IFRS is adopted as the financial standards).
Based on the results above, it is suggested for further research to take
a sample of companies by expanding coverage and adding samples of other
research variables in this study.
Penulis: Mutia Suryatmi
Kode Jurnal: jpakuntansidd140735
