Relevansi nilai informasi akuntansi sebelum dan sesudah penerapan pmk no 191 tahun 2015 mengenai revaluasi aset tetap

Trihatmoko, Huda (2018) Relevansi nilai informasi akuntansi sebelum dan sesudah penerapan pmk no 191 tahun 2015 mengenai revaluasi aset tetap. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

This study aims to prove the different value relevance of accounting information before and after the application of PMK No. 191 in 2015 about revaluation of fixed assets in companies listed on the Indonesia Stock Exchange (IDX). The value relevance of accounting information can be seen on the effect of earnings and equity book value 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 company financial statements during period 2013 through 2016. The sample consisted of 65 listed company each quarter. The data were analyzed using regression analysis and different test analysis. The result of this study showed that there were an increasing in the value relevance of accounting information after revaluation of fixed assets. This different test result showed that there were no difference between the value relevance of accounting information before and after application of PMK No 191 in 2015 about revaluation of fixed assets. Keyword : PMK 191, Value Relevance of Accounting Information, Price Model.

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: 24 Oct 2018 04:57
Last Modified: 24 Oct 2018 04:57
URI: http://eprints.perbanas.ac.id/id/eprint/3473

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