PENGARUH KONVERGENSI IFRS TERHADAP ASIMETRI INFORMASI (STUDY KASUS PADA PERUSAHAAN REAL ESTATE DI INDONESIA)
Abstract: This study aims to
examine the effect of IFRS aplication on the company to the amount of
asymmetric information value which calculate by bid-ask spread stock price.
This study uses one independent variable (IFRS), where the effect of this IFRS
measured using dummy variable and three control variables, such as DER, ROE,
and SIZE to the company. The application of IFRS is predicted can decrease the
asymmetric information value.
This empirical study uses purposive sampling techniques in data
collection where data used is the data of 37 Real Estate and Property companies
listed on the JSE during 2011-2012, which is continuously listed on the Stock
Exchange and not have negative equity. This study uses linear regression
analysis with the help of a computer program called SPSS.
The test results showed that the application of IFRS in Real Estate and
Property companies significantly influence the increasing amount of the
assymetric information value. However, the control variables such as DER, ROE,
and SIZE do not show a significant effect on the changing amount of the
asymmetric information value.
Penulis: Rian Aditya Novianto,
Nur Cahyonowati
Kode Jurnal: jpakuntansidd141041
