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All Journal Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Raden Rosiyana Dewi
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Economics, Econometrics & Finance

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PENGARUH KONVERGENSI IFRS TERHADAP KUALITAS LAPORAN KEUANGAN PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Raden Rosiyana Dewi; Noviola Kaseh
Media Riset Akuntansi, Auditing & Informasi Vol. 11 No. 2 (2011): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (540.338 KB) | DOI: 10.25105/mraai.v11i2.618

Abstract

This study was conducted to examine the effect of the third application of IAadoption of IFRS (namely PSAK 13 on Investment Property, PSAK 16 on Fixed Assets and PSAK 30 on Rent) particularly on the financial statements of the company. Test conducted on the influence of the application of the convergence of financial performanc as seen from the level of company size, activity, Solvency, Growth, Profitability, an Investment company performance and Testing the effect of convergence on the valu relevance of financial information from the company viewed the relevance value ne income and equity book value to price company stock. The study uses secondary data from the Indonesia Stock Exchange and th Indonesian Capital Market Directory (ICMD) in 2008 and 2009. From 149 non-financia companies (outside the Bank, not Banks Financial Institutions, Securities, an Insurance) with certain criteria, the authors obtained 100 companies are selected a testing samples of a Hypothesis one (H1), whereas samples testing hypothesis two (H2 using the 80 companies. Testing the hypothesis using two models of regression, testin hypothesis one (H1) using the Logistic Regression model (logit) and testing th hypothesis two (H2) using OLS linear regression model. Based on the results of dat analysis, the conclusion that the application of PSAK to IFRS convergence significan effect on financial performance and increased relevance value.Keywords: Convergence GAAP to IFRS, Financial Performance, Value Relevance o Earnings and Book Value Equity.
Perbedaan Kinerja Keuangan Dan Relevansi Nilai Sebelum Dan Sesudah Penerapan Konvergensi Psak Ke Ifrs Studi Pada Perusahaan Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia Raden Rosiyana Dewi; Reslini Femila
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 7 No. 2 (2012): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v7i2.4500

Abstract

The purpose of this study to examine whether there are differences in the increase or decrease the impact of the third application of IFRS adoption of SFAS IA1 has issued the applicable date of January 1, 2008, the PSAK 13 on Investment Property, PSAK 16 on Fixed Assets, and PSAK 30 of the Lease, the companies are already applying IAS adoption. Tests conducted on the influence of the application of the convegence offinancial performance, as seen from the company's size, activity, Solvency, Growth, Profitability, and Investment Company performance. And Testing the influence of convergence on the value relevance of financial information of the relevance value of the company seen net income and equity book value to price shares of the company. Thesis inconnection with GAAP to IFRS convergence series launched by IAI in 2008. The research was carried out on non-financial companies listed on the Stock Exchange Indonesia (BEI) and using secondary data derived from the financial report and the Indonesian Capital Market Directory (ICMD) in the period 2006-2010. Authors obtain the 36 companies selected as the study sample.
Co-Authors Noviola Kaseh Reslini Femila