ANALISIS KUALITAS INFORMASI AKUNTANSI SEBELUM DAN SESUDAH PENERAPAN INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
| Main Author: | ISWANTI YUNINDA YACUB, 1521031001 |
|---|---|
| Format: | Masters NonPeerReviewed Book Report |
| Terbitan: |
, 2019
|
| Subjects: | |
| Online Access: |
http://digilib.unila.ac.id/57832/1/ABSTRAK.pdf http://digilib.unila.ac.id/57832/2/TESIS%20FULL.pdf http://digilib.unila.ac.id/57832/3/TESIS%20TANPA%20BAB%20PEMBAHASAN.pdf http://digilib.unila.ac.id/57832/ |
Daftar Isi:
- Penelitian ini menguji pengaruh International Financial Reporting Standards (IFRS) Terhadap Kualitas Informasi Akuntansi yang diukur dengan relevansi informasi. Sampel dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI dengan tahun pengamatan selama delapan tahun yaitu empat tahun sebelum (2008-2011) dan empat tahun sesudah (2013-2014) dan diperoleh sampel sebanyak 31 sampel perusahaan. Hasil penelitian menunjukan bahwa penerapan IFRS mampu meningkatkan kualitas informasi akuntansi yang diukur dengan relevansi nilai informasi akuntansi. Hasil ini juga menunjukkan bahwa terjadi peningkatan relevansi nilai Book Value. Pada dimensi laba bersih perlembar saham (EPS), meskipun nilai coefficient EPS mengalami penurunan setelah penerapan IFRS, tetapi nilai EPS masih tetap memiliki arah yang positif terhadap harga saham. Dengan demikian, nilai relevansi BV lebih tinggi dibandingkan nilai relevansi EPS setelah penerapan IFRS. Key word : International Financil Reporting Standars (IFRS), kualitas informasi akuntansi, relevansi nilai ABSTRACT The purpose of this research is to examines the effect of International Financial Reporting Standards (IFRS) on the Quality of Accounting Information as measured by the relevance of information. The sample in this research was a manufacturing company registered on the Stock Exchange with eight years of observation, namely four years before (2008-2011) and four years after (2013- 2014) and a sample of 31 companies was obtained. The results show that the application of IFRS is able to improve the quality of accounting information as measured by the relevance of the value of accounting information. This result also shows that there is an increase in the value of Book Value. In the dimensions of net income per share (EPS), although the EPS coefficient value has decreased after the application of IFRS, but the value of EPS still has a positive direction on stock prices. The relevance value of BV is higher than the value of relevance of EPS after the application of IFRS. Key word : International Financial Reporting Standars (IFRS), quality of accounting information, value relevance