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All Journal Jurnal Akuntansi dan Keuangan
Wenny Tjamdinata
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Kristen Petra Jl. Siwalankerto 121-131, Surabaya 60236
Economics, Econometrics & Finance

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The Value Relevance of IFRS Adoption in Indonesia Juniarti Juniarti; Ferbiana Helena; Karina Novitasari; Wenny Tjamdinata
Jurnal Akuntansi dan Keuangan Vol. 20 No. 1 (2018): MAY 2018
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.944 KB) | DOI: 10.9744/jak.20.1.13-19

Abstract

Pros and cons of the benefits of IFRS adoption have become an ongoing debate following the inconclusive results of prior studies. Whether IFRS increase value relevance of account­ing information or not, especially in developing countries is an interesting and relevance research question. Indonesia as one of the developing countries that committed to adopting IFRS has an interest in obtaining empiric evidence on the value relevance of accounting information after nearly five years of IFRS implementation.  This study aims to fill the need to enhance adopters' compliance with the standard. Ohlson Modified Model (1995) is used to test the value relevance of accounting information. Using longitudinal data of listed manu­facturing companies in Indonesia Stock Exchange (IDX), this study confirms that value relevance of accounting information increase after  IFRS adoption than before adoption. The results robust using Pooled Least Square and Random effect model.
Co-Authors Ferbiana Helena Juniarti Juniarti Karina Novitasari