Pengaruh Adopsi IFRS terhadap Kualitas Informasi Akuntansi Perusahaan Manufaktur yang Tercatat di Bursa Efek Indonesia

Anggoro, Dika Dwi Bayu (2018) Pengaruh Adopsi IFRS terhadap Kualitas Informasi Akuntansi Perusahaan Manufaktur yang Tercatat di Bursa Efek Indonesia. Jurnal thesis, STIE YKPN.

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Abstract

This research aims to test whether the effect of the adoption of international financial reporting standards (IFRS) on the quality of accounting information on manufacturing companies listed on the indonesia stock exchange. The quality of accounting information that used in this reasearch was represented by value relevance and earnings persistence. The population in this research used manufacturing companies listed on indonesia stock exchange which has been audited in 2008 until 2015, which is divided into two periods namely 2008 to 2011 as the period prior to full IFRS adoption and from 2012 to 2015 as the period after full IFRS adoption. The sampling method using purposive random sampling technique, the population that be sampling in this research was populations that has the criteria of particular sample. Companies that has criteria of the research sample as many as 50 companies. The method of analysis used in this research is multiple regression analysis. The results of this research show that international financial reporting standards (IFRS) have a major influence on value relevance and earnings persistence.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number Ang p 382/2018
Uncontrolled Keywords: IFRS adoption, value relevance, earnings persistence
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 05 Jul 2019 02:09
Last Modified: 05 Jul 2019 02:09
URI: http://repository.stieykpn.ac.id/id/eprint/211

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