PENGARUH ADOPSI INTERNATIONAL FINANCIAL REPORTING STANDARDS TERHADAP VALUE RELEVANCE PADA PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX

ANGGER MUNARTO JATI, NIM. 12390034 (2016) PENGARUH ADOPSI INTERNATIONAL FINANCIAL REPORTING STANDARDS TERHADAP VALUE RELEVANCE PADA PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This research are motivated by irrelevant information of financial report and IFRS adoption in Indonesia. The purpose of this research is to examine value relevance, and to analyze the change of value relevance because of IFRS adoption. The value relevance test is using price-earnings model, that examines the influence of earnings and book value to stock price. Based on information content theory of financial report, predictive value and confirmatory value are proved by earnings and book value to explain stock price. Population of this research is firms that listed at JII in 2008-2015. The sample selection is using purpossive sampling method. This research is using estimated pooled regression. Results show that financial report of firms that listed at JII have predictive value, but do not have confirmatory value. IFRS adoption can increase the predictive value, and decrease the irrelevant information of confirmatory value.

Item Type: Thesis (Skripsi)
Additional Information / Pembimbing: Dr. Misnen Ardiansyah, S.E., M.Si., Ak., CA.
Uncontrolled Keywords: Value relevance, IFRS adoption, price-earnings model.
Subjects: Keuangan Syariah
Divisions: Fakultas Syariah dan Hukum > Keuangan Islam (S1)
Depositing User / Editor: H. Zaenal Arifin, S.Sos.I., S.IPI.
Date Deposited: 04 Aug 2016 07:51
Last Modified: 04 Aug 2016 07:51
URI: http://digilib.uin-suka.ac.id/id/eprint/21421

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