Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi AKUNESA
KURNIA PUTRI, FIRSTY Kurnia
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
MENGUJI PERUBAHAN KUALITAS AKRUAL DAN RELEVANSI NILAI LAPORAN KEUANGAN SEBELUM DAN SESUDAH FULL ADOPSI IFRS KURNIA PUTRI, FIRSTY Kurnia
Jurnal Akuntansi AKUNESA Vol 3, No 1 (2014): AKUNESA (September 2014)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research to examine the accounting information that measured by the variableof accruals quality and value relevance.The test of Accrual quality and value relevance to prove there are any impact ofPSAK with full adoption IFRS standards, the expect is to improve the quality of accounting information and financial statements.The research, accrual quality useequations of Total Current Accrual and value relevance use the value of Earning Per Share (EPS) and Book Value (BV). The object of this research is manufacturing companies listed in Indonesia Stock Exchange in 2007-2013, and qualified by purposive sampling,so there are  71 vendors. This Research use Paired T-Test analysis. The results showed there are differences in the quality of accounting information on the variable quality and relevance value accrual period before (2007-2009) and after (2011-2013) the full adoption of IFRS.   Keywords: Accuals quality, relevance value, IFRS
Co-Authors