ANALISIS KOMPARASI RELEVANSI NILAI INFORMASI AKUNTANSI SEBELUM DAN SESUDAH KONVERGENSI IFRS DI INDONESIA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011-2012)
Abstract: This study aimed to
test whether there is an increase in the value relevance of accounting
information after the convergence of IFRS in Indonesia. The value relevance of
accounting information can be seen on the effect of earnings, equity book
value, and operation cash flow in the decision-making of investors as reflected
in the stock price. This research was an empirical study with purposive
sampling technique in data collection. Data were obtained from secondary data
manufacturing company’s financial statements during period 2011 through 2012.
The sample consisted of 75 listed company each year. The data were analyzed
using multiple regression analysis and Chow test analysis The result of this
study showed that there were an increasing in the value relevance of accounting
information after convergence of IFRS in Indonesia. This chow test result
showed that there were deference between the value relevance of accounting
information before and after the convergence of IFRS in Indonesia.
Penulis: Gupitasari Syahbi
Syagata, Daljono
Kode Jurnal: jpakuntansidd141121
