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Reka Maiyarni
Dosen Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Jambi
Humanities Economics, Econometrics & Finance Health Professions Public Health Social Sciences Other

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Journal : Infestasi

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ANALISIS NILAI PERUSAHAAN SEBELUM DAN SETELAH KONVERGENSI PSAK DENGAN IFRS Reka Maiyarni
InFestasi Vol 10, No 2 (2014): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i2.531

Abstract

The purpose of this study was to obtain empirical evidence and understand the effects of capital structure, profitability, firm size, and managerial ownership on firm value before and after the convergence of GAAP with IFRS in manufacturing companies in the period 2008-2013. The selection of sample used purposive sampling and obtained 372 companies. The result of this study showed that prior to the convergence of GAAP with IFRS, the profitability affected the value of the company. After the convergence, profitability, firm size, and managerial ownership affected the value of the company. Meanwhile, the combined models indicatedthat profitability, firm size, and managerial ownership affected the value of the company. This study also showed that variable profitability, firm size, and managerial ownership affect the value of the companysimultaneously. The Chow test indicated that there were differences in the value of the company before and after the implementation of IFRS.
Co-Authors Achmad Hizazi Aegisia Sukmawati Dewi Fitriyani Dica Lady Silvera Fitrini Mansur Heni Pujiastuti Heriyani Heriyani Kartini, Puti Tri Netty Herawaty Riski Hernando Wiwik Tiswiyanti