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KOMPARASI RELEVANSI NILAI INFORMASI AKUNTANSI DAN MANAJEMEN LABA SEBELUM DAN SESUDAH ADOPSI IFRS

E-Jurnal Ekonomi dan Bisnis

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Field Value
 
Title KOMPARASI RELEVANSI NILAI INFORMASI AKUNTANSI DAN MANAJEMEN LABA SEBELUM DAN SESUDAH ADOPSI IFRS
 
Creator Sukma, Made Anggia Pramita
Yadnyana, I Ketut
 
Subject IFRS, Value Relevance, Earnings Management
 
Description This research reveals comparability of value relevance and earnings management in the period Post-IFRS and Pre-IFRS. Value relevance of accounting information that used in this research is measured by earnings and book value using Ohlson method. Earnings management is measured by discretionary accruals using Modified Jones Model. Population in this research is all non-financial companies listed on the Indonesia Stock Exchange. This research takes four years of observation. The method of sample selection is purposive sampling. Chow test proves that listed companies engage in increase significantly of value relevance after full IFRS adoption. The results show a significant declining of earnings management after full IFRS adoption proved by paired sample t-test. It is suggested that further research add other variables such as conservatism and timely loss recognition.
 
Publisher E-Jurnal Ekonomi dan Bisnis Universitas Udayana
 
Date 2016-05-25
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ojs.unud.ac.id/index.php/EEB/article/view/16053
 
Source E-Jurnal Ekonomi dan Bisnis Universitas Udayana; VOLUME.05.NO.04.TAHUN 2016
 
Language eng
 
Relation https://ojs.unud.ac.id/index.php/EEB/article/view/16053/13805