Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi
Rino Romadhoni
Politeknik Keuangan Negara STAN
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
PENGARUH ADOPSI IAS DAN IFRS TERHADAP RELEVANSI NILAI LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN JASA KEUANGAN YANG TERCATAT DI BEI TAHUN 2008-2013) Rino Romadhoni; Dyah Purwanti
SUBSTANSI Vol 1 No 1 (2017)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (713.94 KB) | DOI: 10.35837/subs.v1i1.208

Abstract

This study aimed to evaluate the adoption of IFRS in Indonesia, related to the goal of increasing the value relevance of financial statements. We used data from the study annual reports and financial reports of 56 financial services company from 2008 to 2013 in the Indonesia Stock Exchange (BEI). We found that the value relevance of financial statements increase from pre-adoption period (2008-2009) to the adoption period (2010-2011), and the value relevance decrease from the period of adoption (2009-2010) to the revision period (2012-2013). Furthermore, we found that adoption of IAS and IFRS affect value relevance of earnings the in the period pre-adoption to period post-adoption. And so adoption of IAS and IFRS affect the relevance of the book value of equity. And overall, this study have shown that the adoption of IAS and IFRS increase value relevance of accounting information in Indonesia.
Co-Authors Dyah Purwanti