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Anisah Kusuma Dewi
Universitas Kristen Satya Wacana
Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Dinamika Akuntansi dan Bisnis (JDAB)

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Konvergensi IFRS di Indonesia: Apakah Relevansi Nilai Relatif dan Inkremental Informasi Akuntansi Terdampak? Anisah Kusuma Dewi; Ari Budi Kristanto
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 2 (2018): September 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (655.073 KB) | DOI: 10.24815/jdab.v5i2.10902

Abstract

This paper investigates whether the value relevance of earnings information and equity information have changed as the IFRS (International Financial Reporting Standard) convergence taken place in Indonesia. The qualitative characteristic is viewed in the perspective of relative value and incremental value relevance. Theoretically, the earning’s value relevance should increase, and equity lost its value relevance pursuant the IFRS convergence. The financial data of manufacturing companies in Indonesian Stock Exchange during 2008-2016 were sorted purposively based on companies with complete financial statement and stock price data during 8 consecutive years. This study uses regression analysis to test the hypotheses. It was found that earning and equity information contain value relevance. Moreover, there is no evidence to support the hypotheses that IFRS convergence decrease earning’s value relevance and decrease equity’s value relevance.
Co-Authors Ari Budi Kristanto