RELEVANSI NILAI LABA, NILAI BUKU EKUITAS DAN ARUS KAS OPERASI SETELAH MENGADOPSI IFRS SECARA MANDATORY

HAKIM, VIRANDA MAULINA (2016) RELEVANSI NILAI LABA, NILAI BUKU EKUITAS DAN ARUS KAS OPERASI SETELAH MENGADOPSI IFRS SECARA MANDATORY. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The purpose of this research is to examine whether information of earnings, book value of equity, and operating cash flow has value relevance after adopting IFRS on the manufacturing company at BEI period 2012 - 2014. The value relevance detected by looking at influence of earnings, book value of equity, operating cash flow to share price. Object of this research is a manufacturing company listed at the BEI period 2012 -2014. Selection samples that using purposing sampling. The samples of this research is 204 manufacture companies. The results of this research shows that earnings information has value relevance after adopting IFRS. The results also found that the information the book value of equity has a value relevance after adopting IFRS and for operating cash flow information also has value relevance after adopting IFRS. Keywords: value relevance, earnings, book value equity, cash flow

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 08 Jan 2018 04:39
Last Modified: 08 Jan 2018 04:39
URI: http://eprints.perbanas.ac.id/id/eprint/3033

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