Kusumo, YuroBimo (2014) Relevansi Nilai Informasi Akuntansi, Sebelum Adopsi Ifrs Dan Setelah Adopsi Ifrs Pada Perusahaan Yang Tercatat Dalam Bursa Efek Indonesia. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengeksplorasi relevansi nilai informasi akuntansi pada periode sebelum dan setelah adopsi IFRS di Indonesia. Penelitian ini menggunakan nilai laba akuntansi dan nilai buku ekuitas sebagai proksi dari relevansi nilai informasi akuntansi. Informasi akuntansi yang berkualitas dapat dilihat dari relevansi informasi akuntansi dalam pengambilan keputusan investor sebagaimana tercemin pada harga saham. Adopsi standar berbasis IFRS diprediksi tidak meningkatkan kualitas informasi akuntansi karena faktor lingkungan yang spefisik ada di Indonesia. Populasi penelitian ini adalah perusahaan publik yang terdaftar pada Bursa Efek Indonesia pada periode 2009–2012. Hasil penelitian menunjukkan bahwa pengadopsian standar berbasis IFRS di Indonesia belum dapat meningkatkan kualitas informasi akuntansi. Karena hanya relevansi nilai buku ekuitas saja yang meningkat, sedangkan relevansi laba akuntansi dengan keputusan investasi sebagaimana tercermin pada harga saham tidak meningkat secara signifikan pada periode setelah adopsi IFRS.
English Abstract
This study aimed to explore the value relevance of accounting information in the period before and after the adoption of IFRS in Indonesia . This study uses the value of accounting earnings and book value of equity as a proxy for the value relevance of accounting information . Quality of accounting information can be seen on the relevance of accounting information in the decision-making of investors as reflected in the stock price . Adoption of IFRS -based standards are not predicted to improve the quality of accounting information due to spesific environmental factors in Indonesia . The population of this research is a listed public company on the Indonesia Stock Exchange in the period 2009-2012 . The results showed that the adoption of IFRS -based standards in Indonesia have not been able to improve the quality of accounting information . this is due to only the relevance of equity book value are increased , while the relevance of accounting earnings with investment decisions as reflected in the stock price does not increase significantly in the period after the adoption of IFRS .
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2014/56/051401651 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 04 Mar 2014 15:12 |
| Last Modified: | 27 Oct 2021 07:25 |
| URI: | http://repository.ub.ac.id/id/eprint/107603 |
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