Jurnal Akuntansi dan Keuangan (JAK)
Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019

PERAN MODERASI KONVERGENSI IFRS DALAM HUBUNGAN ANTARA AGRESIVITAS PELAPORAN KEUANGAN DAN RETURN

Saring Suhendro (Fakultas Ekonomi dan Bisnis Universitas Lampung)

Article Info

Publish Date
30 Jul 2019

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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Journal Info
Jurnal Akuntansi dan Keuangan (JAK)
Website

Abbrev

jak

Publisher

Universitas Lampung

Subject

Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Description

Jurnal Akuntansi dan Keuangan (JAK) merupakan jurnal ilmiah akuntansi dan keuangan yang diterbitkan dua kali dalam satu tahun (Januari dan Juli) oleh Jurusan Akuntansi Universitas Lampung yang berfokus pada: - Akuntansi Keuangan - Akuntansi Manajemen - Akuntansi Sektor Publik - Sistem Informasi ...