ANALYSIS OF THE EXTENT OF VOLUNTARY DISCLOSURE BEFORE AND AFTER IFRS CONVERGENCE IN INDONESIA (Empirical Study on Manufacturing Companies Listed in Indonesian Stock Exchange During the Period 2010-2013)
| Main Author: | Suryanto, Maria Eliza |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Terbitan: |
, 2017
|
| Subjects: | |
| Online Access: |
http://e-journal.uajy.ac.id/13346/1/0EAI20387.pdf http://e-journal.uajy.ac.id/13346/2/1EAI20387.pdf http://e-journal.uajy.ac.id/13346/3/2EAI20387.pdf http://e-journal.uajy.ac.id/13346/4/3EAI20387.pdf http://e-journal.uajy.ac.id/13346/5/4EAI20387.pdf http://e-journal.uajy.ac.id/13346/6/5EAI20387.pdf http://e-journal.uajy.ac.id/13346/ |
Daftar Isi:
- This research aims to prove empirically result whether there is a significant increase on the extent of voluntary disclosure after the IFRS convergence in Indonesia. This research used the manufacturing companies listed in Indonesian Stock Exchange (IDX) as the sample. The periods used in this research are two years before IFRS convergence (2010-2011) and two years after the IFRS convergence (2012-2013). A voluntary disclosure index is used to know the score of the voluntary disclosure for each company. The index of voluntary disclosure was taken from Botosan (1997) and Meek (1995). The measurement of the score also using the weight for each item disclosed from 0 until the maximum point is 3. The weighting value also different from one category to the other. This research uses Kolmogorov Smimov test to test the normality distribution and The Wilcoxon Signed Rank Test to test the hypothesis. From the data analysis, it is concluded that Ha is accepted. It means that there is a significant increase in the extent of voluntary disclosure after the IFRS convergence in Indonesia