Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Gadjah Mada International Journal of Business Akuntansi Krida Wacana Jusikom: Jurnal Sistem Informasi Ilmu Komputer Jurnal Akuntansi Jurnal Ilmiah Manajemen Kesatuan Jurnal Ekobis : Ekonomi Bisnis & Manajemen AJAR (Asian Journal of Accounting Research) (e-Journal) Komitmen : Jurnal Ilmiah Manajemen Jurnal Keuangan dan Perbankan Jurnal Akuntansi
Oktavia .
Universitas Kristen Krida Wacana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Akuntansi

 1 
Dampak Penerapan PSAK No. 50 Dan 55 (Revisi 2006) Terhadap Forward Earnings Response Coefficient Dan Relevansi Nilai Dari Derivatif Keuangan:(Studi Empiris Pada Perusahaan Keuangan Yang Terdaftar Di BursaEfek Indonesia) Oktavia Oktavia; Sylvia Veronica N.P. Siregar; Chaerul D. Djakman
Jurnal Akuntansi Vol. 21 No. 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i3.243

Abstract

This study aims to investigate the impact of Indonesian SFAS No. 50 and 55 (revised 2006) on the stock market’s ability to predict firms’ future earnings, which we refer to as stock price informativeness. Our proxy for the stock price informativeness is the forward earnings response coefficient, FERC. This study also investigated whether there is an increase in value-relevance of derivative financial instruments after the implementation of SFAS No. 50 and 55 (revised 2006) in Indonesia. This study found that: (1) the implementation of SFAS No. 50 and 55 (revised 2006) in financial firms which use derivative financial instruments, can increase the ERC but not increase the FERC, and; (2) After the implementation of SFAS No. 50 and 55 (revised 2006), the fair value of derivative financial instruments has significantly positive impact to the market value of equity. These findings suggest that the implementation of Indonesia SFAS No. 50 and 55 (revised 2006) has increased the transparency of derivative financial instrument.
Co-Authors ., Marianna Arif Jauhari Chaerul D. Djakman Denny Iskandar Tjandrawan Diana Frederica Eva Oktavini Febriani CS Magdalena Febriany, Novita Febriany, Novita Fransisca, juni Anna Hartoni Hartoni Hilda Rossieta Kun Hartawan Adi Satria Lestari, Ratih Yuni Lestari, Ratih Yuni Lindawati Gani Luh Putu Ratna Sundari Ning Rahayu Ning Rahayu Okta Jaya Harmaja Ratna Wardhani Rossieta, Hilda Savirach, Brigita Dilla Savirach, Brigita Dilla Siregar, Kristy Santi Siti Aisyah Subagyo . Sukaryo Sukaryo Sylvia Veronica Siregar Tampubolon, Lambok D.R. Tengku Riza Zarzani N Wati, Lela Nurlaela