Media Riset Akuntansi Auditing & Informasi
Vol. 15 No. 1 (2015): April

VALUE RELEVANCE DAN IFRS ADOPTION DI INDONESIA: INVESTIGASI PADA PERUSAHAAN LQ-45 BURSA EFEK INDONESIA

Triandi , (Unknown)
Suratno , (Unknown)
Nurmala Ahmar (Unknown)

Article Info

Publish Date
07 Feb 2017

Abstract

Value relevance is being defined as the ability of information disclosed by financial statements to capture and summarize firm value. earnings per share (EPS) and book value of shares (BVS) and stock market price (SMP), both before and after IFRS adoption. Based on theresult,test there the valuerelevancebefore and after IFRS adoptio. The value relevance after IFRS adoption decreased. These findings differ from the findings in several countries have adopted IFRS. In many countries have adopted IFRS tends to increase the value relevance.Keyword : value relevance, earning per share, book value of equity, stock price, IFRS adoption, LQ-45

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Journal Info
Media Riset Akuntansi Auditing & Informasi
Website

Abbrev

mraai

Publisher

Universitas Trisakti

Subject

Economics, Econometrics & Finance

Description

Media Riset Akuntansi Auditing & Informasi (MRAAI) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2002, three times a year, (April, August, December). This journal was accredited by Dikti of 2006-2009. Start from 2015, we change the publication ...