文章基本信息

标题：Adopsi IFRS dan Relevansi Nilai Informasi Akuntansi
其他标题：Adopsi IFRS dan Relevansi Nilai Informasi Akuntansi
本地全文：下载
作者：Nur Cahyonowati ; Dwi Ratmono
期刊名称：Jurnal Akuntansi dan Keuangan
印刷版ISSN：1411-0288
出版年度：2012
卷号：14
期号：2
页码：105-115
DOI：10.9744/jak.14.2.105-115
语种：English
出版社：Universitas Kristen Petra
摘要：This objective of this research is to explore the quality of accounting information before and after the adoption of IFRS on Indonesian Accounting Standards. This research explored the value relevance of earnings as one dimension of the quality of accounting information. High quality of accounting information refers to high relevancy. The adoption of new standards is predicted not to increase the quality of accounting information regarding the environmental factor in Indonesia. The population of this research is public company listed on the Jakarta Stock Exchange from 2008–2011. The results suggested that the application of IFRS-based standards has not incrased the quality of accounting information in Indonesia. The relevance of accunting earnings has not increased significantly after the adoption of IFRS-based standards.
关键词：Value relevance; IFRS adoption; price model