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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 Number | Location | Available |
|---|---|---|
| 8616 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia 2014 |
|---|---|
| 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 |
| Lampiran Berkas | Tidak Ada Data |