KONVERGENSI AKUNTANSI DAN RELEVANSI NILAI INFORMASI AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Khairani khairani

Abstract


Penelitian ini bertujuan untuk menguji relevansi nilai (value relevance) informasi akuntansi pada periode sebelum dan sesudah penerapan PSAK berbasis IFRS dengan menggunakan model harga (price model). Penerapan PSAK berbasis IFRS diprediksi dapat meningkatkan relevansi nilai informasi akuntansi. Relevansi nilai informasi akuntansi dilihat dari pengaruh laba bersih per lembar saham dan nilai buku ekuitas perlembar saham dalam pengambilan keputusan investasi yang tercermin dalam harga saham. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2009-2015. Data dipilih dengan menggunakan metode purposive sampling sehingga diperoleh 45 perusahaan. Data dianalisis dengan menggunakan analisis regresi linier berganda, uji t sampel berpasangan dan uji signifikansi simultan. Hasil analisis menunjukkan bahwa penerapan PSAK berbasis IFRS dapat meningkatkan relevansi nilai informasi akuntansi.

Kata kunci: Penerapan PSAK berbasis IFRS, relevansi niai, price model.

This study aims to explore the value relevance of accounting information in the period before an after the implemented of IFRS in Indonesia uses the price models. Implementation of IFRS was predicted will be increase of value relevance of accounting information. This study uses the value of accounting earnings and book value of equity as a proxy for the value relevance of accounting information. The value relevance of accounting information in the decision-making of investors as reflected in the stock price. The population of this research is a listed public company on the Indonesia Stock Exchange in the period 2009-2015. The data are choice using purposive sampling method, with the result that total sample are 45 companies.  This research analyzed using Linier Regretion, Paired-Sample T Test and significance simultant test. Results of this study indicate that the adoption of IFRS -based standards in Indonesia has been able to improve the value relevance of accounting information.

 

Keywords: IFRS, value relevance, price model.


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DOI: http://dx.doi.org/10.24014/jiq.v14i01.5707

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