Jurnal Akuntansi Bisnis
Vol 7, No 1 (2014): Jurnal Akuntansi Bisnis

RELEVANSI DAN RELIABILITAS GOODWILL (Sesudah Penerapan ED PSAK 22 Revisi 2010)

Theresia Hesti Bwarleling (Universitas Bunda Mulia)

Article Info

Publish Date
07 Sep 2017

Abstract

The purpose of this study is to examine the value relevance and reliability of reported goodwill under PSAK in 2011; a period characterised by accounting treatment for goodwill which was showing the value relevance and reliability of reported goodwill after the adoption of IFRS  (ED PSAK 22 revision 2010). By using an adaptation of Feltham and Ohlson (1995), this study found that for the average Indonesian company the information presented with respect to goodwill is value relevant but not reliable. In particular, goodwill tends to be reported conservatively Keyword : relevance, reliability, goodwill, ED PSAK 22 revision 2010

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Journal Info
Jurnal Akuntansi Bisnis
Website

Abbrev

akuntansi-bisnis

Publisher

Universitas Bunda Mulia

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal of Business Accounting (JAB) which already has P-ISSN: 1979-360X, E-ISSN 2598-6767 is a Journal of Accounting Studies Program, which contains a collection of academic research findings and scientific contributions from professionals in the field of accounting for advancement and development ...