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RELEVANSI NILAI INFORMASI AKUNTANSI SEBELUM DAN SESUDAH ADOPSI PENUH IFRS

WIBAWANTO, DONI SETYO (2016) RELEVANSI NILAI INFORMASI AKUNTANSI SEBELUM DAN SESUDAH ADOPSI PENUH IFRS. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

ABSTRACT This study aim to prove there is any difference in the value relevance of accounting information in period before and after the full adoption of IFRS. IFRS (International Financial Reporting Standard) is a created by the International Accounting Standard Board to seet of high quality standar for financial statement users worldwide. The value relevance of accounting information as a proxy for the quality of information by uses closing prices, earning per share and book value per share.Quality of accounting information can be seen on the value relevance of accounting information in the decision-making of investors as reflected in the stock price. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange in period 2009-2014.This research with purposive sampling technique in data collection and remaining 46 companies from secondary data financial statements and closing price from IDX, ICMD and summary of each company’s share listed on www.idx.co.id. The result indicated that there was any difference in period before and after the full adoption of IFRS on the value relevance of accounting information in Indonesia, ecspecially at the manufacturing sector. The results of Wilcoxon sample t-test Adjusted R2 below 0,05 (α=5%), it means that hyphothesis is accepted. Keywords : Value Relevance Accounting Information, IFRS, Price Model, Financial Statement

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.61 - PUBLIC ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 21 Feb 2017 03:41
Last Modified: 21 Feb 2017 03:41
URI: http://eprints.perbanas.ac.id/id/eprint/532

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