Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Wahana Akuntansi
Wulan, Ariska Berlian Nur
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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

Found 1 Documents
Search

 1 
SEBUAH TINJAUAN LITERATUR TERHADAP PENELITIAN RELEVANSI NILAI SETELAH ADOPSI IFRS Manuela, Angel; Septiani, Leny; Wulan, Ariska Berlian Nur; Fitria, Salsha Ramadhani Nur
Jurnal Ilmiah Wahana Akuntansi Vol. 16 No. 2 (2021): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.16.024

Abstract

The purpose of this study is to provide an overview of value relevance (VR) by reviewing and analyzing research on VR that has been conducted mainly in Indonesia. The structured literature review (SLR) method was used to track the development of the VR literature. The keywords used in this study are “adopsi IFRS”, "informasi akuntansi", “reelvansi nilai” and "value relevance". The use of keyword “informasi akuntansi” is to limit the scope of the VR literature explored in the accounting context. Most of the research reviewed is from Indonesia and is indexed by SINTA, but there are also studies from Turkey and Argentina. This study examines theories related to VR and especially discusses VR after the adoption of IFRS in Indonesia.
Co-Authors Fitria, Salsha Ramadhani Nur Manuela, Angel Septiani, Leny