Image of Dampak pengimplementasian IFRS terhadap kualitas laporan keuangan di Indonesia : studi atas PSAK 30 tentang sewa

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Dampak pengimplementasian IFRS terhadap kualitas laporan keuangan di Indonesia : studi atas PSAK 30 tentang sewa

This research aims to examine the impact of IFRS implementation on the quality of financial statement in Indonesia, focused on one accounting standard: leasing (PSAK 30). This study uses data of public companies listed on the Indonesia Stock Exchange (BEI) which report its financial and operating lease transaction during 2002-2012. The result of this research shows that implementation of IFRS, especially lease accounting standard increase value relevance of accounting information where value relevance of PSAK 30 (Revisi 2007) is higher than PSAK 30 (1994) and value relevance of PSAK 30 (Revisi 2011) is higher than PSAK 30 (Revisi 2007). This shows that there is an increasing in accounting information quality by improving PSAK 30 (Revisi 2007) to PSAK 30 (Revisi 2011). In this research also found there is a valuation difference on companies share price by investor during period of crisis compared to normal period. Investors become more thorough in reading the financial statements during the period of crisis.Ada tabel

Ketersediaan

Call NumberLocationAvailable
8606PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Financial reporting
Financial statements
Leasing
Accounting standards
Value relevance
Lease accounting
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiv, 96 p. : il, ; 30 cm
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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