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All Journal Jurnal Akuntansi dan Keuangan (JAK)
Saring Suhendro
Fakultas Ekonomi dan Bisnis Universitas Lampung
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PERAN MODERASI KONVERGENSI IFRS DALAM HUBUNGAN ANTARA AGRESIVITAS PELAPORAN KEUANGAN DAN RETURN Saring Suhendro
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.515 KB) | DOI: 10.23960/jak.v24i2.55

Abstract

The purpose of this study is to examine the effect of accrual information quality and the role of IFRS convergence on earnings informativeness measured by ERC in relation to stock price movements occurring in Indonesia. Using manufacturing companies that went public and were listed on the Indonesia Stock Exchange in 2004-2013. The use of sample companies in 2004-2007 was before the IFRS convergence and in 2008-2013 after the IFRS convergence. The results showed that earnings response coefficient on earnings information decreased due to reported earnings containing high discretionary accruals. While investor perceptions (ERC) increased after the IFRS convergence.
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