“RELEVANSI NILAI INFORMASI AKUNTANSI SEBELUM DAN SESUDAH KONVERGENSI IFRS DI INDONESIA” (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2010-2013)

YANUARLI, Ondy and FAISAL, Faisal (2016) “RELEVANSI NILAI INFORMASI AKUNTANSI SEBELUM DAN SESUDAH KONVERGENSI IFRS DI INDONESIA” (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2010-2013). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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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 2010 through 2013. The sample consisted of 71 listed company each year. The data were analyzed using multiple regression analysis and Chow test analysis This chow test result showed that there were no deferences between the value relevance of accounting information before and after the convergence of IFRS in Indonesia.

Item Type:Thesis (Undergraduate)
Additional Information:IFRS, Value Relevance of Accounting Information, Price Model, Chow test.
Uncontrolled Keywords:IFRS, Value Relevance of Accounting Information, Price Model, Chow test.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:49136
Deposited By:INVALID USER
Deposited On:28 Jun 2016 10:07
Last Modified:28 Jun 2016 10:07

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