KUALITAS INFORMASI LAPORAN KEUANGAN DAN
ASIMETRI INFORMASI SEBELUM DAN SESUDAH
KONVERGENSI IFRS DI INDONESIA
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
CHYCILIA, DEA DIVINA
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-07-06 02:18:13
Abstract :
IFRS is a standard guideline created by the International Accounting Standards Board to generate quality accounting standards that can support the investor easier to enter the capital market in the world. This study aims to examine the differences in the quality of financial reporting information and asymmetry of information before and after the convergence of IFRS in Indonesia. This study uses the value relevance as a proxy of the quality of financial reporting information and the bid-ask spread as a proxy for information asymmetry. IFRS convergence is expected to improve the quality of financial reporting information and reducing information asymmetry. Data obtained from secondary data, financial reports and stock trading data public company listed on the Indonesia Stock Exchange in 2009-2014. The sample in this study was 123 public companies by using purposive sampling technique. The results showed that there is a difference in the quality of financial reporting information and asymmetry of information before and after the convergence of IFRS on public companies in Indonesia. Keywords: Quality Of Financial Statements Information, Information Asymmetry, Convergence of IFRS
IFRS is a standard guideline created by the International Accounting Standards Board to generate quality accounting standards that can support the investor easier to enter the capital market in the world. This study aims to examine the differences in the quality of financial reporting information and asymmetry of information before and after the convergence of IFRS in Indonesia. This study uses the value relevance as a proxy of the quality of financial reporting information and the bid-ask spread as a proxy for information asymmetry. IFRS convergence is expected to improve the quality of financial reporting information and reducing information asymmetry. Data obtained from secondary data, financial reports and stock trading data public company listed on the Indonesia Stock Exchange in 2009-2014. The sample in this study was 123 public companies by using purposive sampling technique. The results showed that there is a difference in the quality of financial reporting information and asymmetry of information before and after the convergence of IFRS on public companies in Indonesia. Keywords: Quality Of Financial Statements Information, Information Asymmetry, Convergence of IFRS
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