Adopsi IFRS dan Relevansi Nilai Informasi Akuntansi

Authors

  • Nur Cahyonowati Fakultas Ekonomika dan Bisnis Universitas Diponegoro
  • Dwi Ratmono Fakultas Ekonomika dan Bisnis Universitas Diponegoro

DOI:

https://doi.org/10.9744/jak.14.2.105-115

Keywords:

Value relevance, IFRS adoption, price model

Abstract

This objective of this research is to explore the quality of accounting information before and after the adoption of IFRS on Indonesian Accounting Standards. This research explored the value relevance of earnings as one dimension of the quality of accounting information. High quality of accounting information refers to high relevancy. The adoption of new stan­dards is predicted not to increase the quality of accounting information regarding the environmental factor in Indonesia. The population of this research is public company listed on the Jakarta Stock Exchange from 2008–2011. The results suggested that the application of IFRS-based  standards has not incrased the quality of accounting information in Indonesia. The relevance of accunting earnings has not increased significantly after the adoption of IFRS-based standards.

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