Analisis Perbedaan Relevansi Nilai Informasi Akuntansi Sebelum Dan Sesudah Konvergensi Internasional Financial Reporting Standars (IFRS) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI)
Abstract
This study aims to observe and determine the differences in profit value relevance and book value relevance before and after the convergence of International Financial Reporting Standards (empirical study on companies listed on the Stock Exchange). The measuring instruments that used in this study is the stock returns, earnings per share (EPS) and the changes of earnings per share for the profit value relevance; and stock returns, book value per share (BVPS) and the changes of book value per share for the book value relevance.
This study classified the type of research that is explanatory. The population in this study was all manufacturing companies listed in Indonesia Stock Exchange during the four years from 2009 to 2012, while the sample is determined with purposive sampling method in order to be obtained thirty-one companies as the sampleThe test results showed that the application of IFRS cannot increase the profit value relevance (relevance of profit value decreased when IFRS is adopted as the financial standards) and also the application of IFRS cannot improve the relevance of book value (relevance of book value decreased when IFRS is adopted as the financial standards).
Based on the results above, it is suggested for further research to take a sample of companies by expanding coverage and adding samples of other research variables in this study,
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