Image of Perubahan relevansi nilai informasi akuntansi dari waktu ke waktu : studi empiris pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2000-2012

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Perubahan relevansi nilai informasi akuntansi dari waktu ke waktu : studi empiris pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2000-2012

This research aims to investigate changes in value relevance of accounting information and how regulation reformation affects value relevance in Indonesia. This research also identifies factors that affect value relevance. Regulation reformation in accounting was started with improvement of good corporate governance rule, higher eksternal auditor?s independency and IFRS adoption to PSAK. Using total observations of 1.866 firm-years during year 2000-2012, this research finds that there is no significance change in value relevance of earning and balance sheet. Factors affecting value relevance in Indonesia are size, growth, and long term debt.Ada tabel

Ketersediaan

Call NumberLocationAvailable
8616PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Value relevance
Balance sheet
Earnings
Accounting Information
Accounting regulation
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiii, 125 p. : il, ; 30 cm
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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