Jurnal Analisis Bisnis Ekonomi
Vol 8 No 1 (2010): Volume 8, Nomor 1, April 2010

APAKAH TINGKAT KONSERVATISME MEMPENGARUHI PER DAN ECR ?

Gunawan, Nita (Unknown)
Sulistiawan, Dedhy (Unknown)

Article Info

Publish Date
26 Apr 2016

Abstract

The purpose of this research is try to test the impact of conversatism level to PER and ERC. Theorically, conversatism accounting will show lower income. Lower income will produce lower EPS, but educated user of financial reporting will adjust it to higher market value because of more quality reported income. On ERC persprective, conversatism will decrease relevance, because it presents lower income and asset that should be reported. Using several statistical tests, the result show that conversatism lever to PER and ERC show no statistical relation. It means that market tent to consider on relevance than reliability of accounting information. This phenomenon supports to the IFRS adoption for Indonesian standard.

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Journal Info
Jurnal Analisis Bisnis Ekonomi
Website

Abbrev

bisnisekonomi

Publisher

Universitas Muhammadiyah Magelang

Subject

Economics, Econometrics & Finance

Description

urnal Analisis Bisnis Ekonomi is a journal published by the Faculty of Economics and Business, Universitas Muhammadiyah Magelang, published twice a year in April and October. The publication of this journal is intended as a medium of information exchange and scientific work between faculty, alumni, ...