RELEVANSI NILAI INFORMASI AKUNTANSI SEBELUM
ADOPSI IFRS DAN SESUDAH ADOPSI IFRS
(studi empiris perusahaan sektor Property dan Real Estate yang tercatat di BEI
tahun 2009-2014)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
HERMAWAN, VERINA INDYASTUTI
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-07-04 04:09:12
Abstract :
This study aims to observe and determine the differences in profit value relevance and book value relevance before and after the adoption of International Financial Reporting Standards (empirical study on property and real estate companies listed on the Indonesian Stock Exchange). The measuring instruments that used in this study is the stock price, earnings per share (EPS) and the changes of earnings per share for the profit value relevance; and stock price, 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 property and real estate companies listed in Indonesian Stock Exchange during the four years from 2009 to 2014, while the sample is determined with purposive sampling method in order to be obtained eight-teen companies as the sample. The 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), the application of IFRS cannot improve the relevance of book value (relevance of book value decreased when IFRS is adopted as the financial standards), and also the application of IFRS cannot improve the relevance of information (relevance of information 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. Keyword : stock price, earning per share, book value per share, relevance
This study aims to observe and determine the differences in profit value relevance and book value relevance before and after the adoption of International Financial Reporting Standards (empirical study on property and real estate companies listed on the Indonesian Stock Exchange). The measuring instruments that used in this study is the stock price, earnings per share (EPS) and the changes of earnings per share for the profit value relevance; and stock price, 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 property and real estate companies listed in Indonesian Stock Exchange during the four years from 2009 to 2014, while the sample is determined with purposive sampling method in order to be obtained eight-teen companies as the sample. The 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), the application of IFRS cannot improve the relevance of book value (relevance of book value decreased when IFRS is adopted as the financial standards), and also the application of IFRS cannot improve the relevance of information (relevance of information 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. Keyword : stock price, earning per share, book value per share, relevance
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