文章基本信息

标题：The Effect of Intellectual Capital to Value Relevance of Accounting Information Based on PSAK Convergence of IFRS (Manufacture Firms in Indonesia)
本地全文：下载
作者：Murni Hayati ; Murni Hayati ; Yurniwati 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2015
卷号：211
页码：999-1007
DOI：10.1016/j.sbspro.2015.11.133
语种：English
出版社：Elsevier
摘要：AbstractThis research examined the effect of Intellectual Capital to Value Relevance Accounting Information based on PSAK convergence IFRS. Samples were 65 manufacture firms listed at BEI. Measurement for Intellectual Capital used Pulic's VAIC model: VACA, VAHU, STVA as independent variables and Value Relevance Accounting Information used EPS, BVEPS, CFOA as dependent variables. Regression model explored the relationship between Intellectual Capital and Value Relevance Accounting Information. The result revealed Intellectual Capital could give positive effects and significant to Value Relevance Accounting Information of public firms in Indonesia before and after PSAK convergence IFRS, except BVEPS after PSAK convergence IFRS.
关键词：Intellectual Capital;Value Relevance of Accounting Information