DAMPAK KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) TERHADAP RELEVANSI NILAI INFORMASI AKUNTANSI PADA LAPORAN KEUANGAN DI BURSA EFEK INDONESIA

Wambudi, Soni Dwi (2020) DAMPAK KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) TERHADAP RELEVANSI NILAI INFORMASI AKUNTANSI PADA LAPORAN KEUANGAN DI BURSA EFEK INDONESIA. Undergraduate thesis, Universitas Stikubank.

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Abstract

Penelitian ini bertujuan untuk menguji dampak konvergensi International Financial Reporting Standards (IFRS) terhadap relevansi nilai informasi akuntansi pada laporan keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016 sampai 2018. Metode analisis data menggunakan regresi linear berganda dengan model harga yang dikembangkan oleh Ohlson untuk mengetahui berapa besar pengaruh nilai buku ekuitas dan nilai laba terhadap harga saham, sekaligus mengidentifikasi apakah terjadi peningkatan pada relevansi nilai informasi akuntansi. Hasil penelitian menunjukkan bahwa nilai buku ekuitas tidak berpengaruh terhadap harga saham. Sebaliknya, nilai laba berpengaruh positif dan signifikan terhadap harga saham. Hasil penelitian mengenai relevansi nilai informasi akuntansi menunjukkan bahwa dampak konvergensi IFRS mampu meningkatkan relevansi nilai informasi akuntansi, meskipun peningkatan yang terjadi tidak terlalu signifikan. This study to examine the impact of the convergence of the International Financial Reporting Standards (IFRS) on the relevance of the value of accounting information on financial statements listed on the Indonesia Stock Exchange (BEI) for the period 2016 to 2018. The data analysis method uses multiple linear regression with the price model developed by Ohlson to find out how much influence the book value of equity and the value of earnings has on stock prices, while identifying whether an increase in the relevance of the value of accounting information. The results showed that the book value of equity had no effect on stock prices. Conversely, the value of earnings has a positive and significant effect on stock prices. The results of research on the relevance of the value of accounting information show that the impact of IFRS convergence is able to increase the relevance of the value of accounting information, even though the increase is not too significant.

Item Type:	Thesis (Undergraduate)
Additional Information:	SKR.V.05.52.2098 NIM.16.05.52.0264
Uncontrolled Keywords:	Kata Kunci : Relevansi Nilai, Konvergensi IFRS, Nilai Buku Ekuitas, Nilai Laba
Subjects:	H Social Sciences > H Social Sciences (General)
Faculty / Institution:	Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi
Depositing User:	F Fahmi
Date Deposited:	06 May 2020 02:52
Last Modified:	11 May 2020 03:55
URI:	http://eprints.unisbank.ac.id/id/eprint/6650

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