CHYCILIA, DEA DIVINA (2016) KUALITAS INFORMASI LAPORAN KEUANGAN DAN ASIMETRI INFORMASI SEBELUM DAN SESUDAH KONVERGENSI IFRS DI INDONESIA. Undergraduate thesis, STIE PERBANAS SURABAYA.
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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
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 06 Jul 2017 02:18 |
| Last Modified: | 06 Jul 2017 02:18 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/1598 |
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