Kandungan Informasi Laba dari Nilai Wajar Aset Keuangan Bank
This study aims to examine the effect of the fair value of financial assets on information content of bank future earnings after the mandatory adoption of Indonesia Financial Accounting Standards No. 50 & 55 (or Pernyataan Standar Akuntansi Keuangan 50 & 55, Revised 2006) on the Financial In...
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| Format: | Article |
| Language: | English |
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Universitas Syiah Kuala
2018-10-01
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| Series: | Jurnal Dinamika Akuntansi dan Bisnis |
| Subjects: | |
| Online Access: | http://www.jurnal.unsyiah.ac.id/JDAB/article/view/10767 |
| _version_ | 1828436345042763776 |
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| author | Ira Geraldina |
| author_facet | Ira Geraldina |
| author_sort | Ira Geraldina |
| collection | DOAJ |
| description | This study aims to examine the effect of the fair value of financial assets on information content of bank future earnings after the mandatory adoption of Indonesia Financial Accounting Standards No. 50 & 55 (or Pernyataan Standar Akuntansi Keuangan 50 & 55, Revised 2006) on the Financial Instruments: recognition, measurement, and presentation. The financial assets analysed in this study are the fair value measured assets, namely profit or loss, available for sale, held to maturity, and loans and receivables. This study uses 138 publicly listed bank year samples for 2006-2012 periods. Using panel data analysis, the results show that the information content of banks future earnings has increased after the mandatory adoption of PSAK 50 & 55, but the use of the fair value of financial assets has reduced the information content of banks future earnings. The financial asset that is classified as available for sale may contribute to this reduction of information content of banks future earnings. |
| first_indexed | 2024-12-10T19:25:39Z |
| format | Article |
| id | doaj.art-47a7b1eca0d14ce985c8436057c19661 |
| institution | Directory Open Access Journal |
| issn | 2355-9462 2528-1143 |
| language | English |
| last_indexed | 2024-12-10T19:25:39Z |
| publishDate | 2018-10-01 |
| publisher | Universitas Syiah Kuala |
| record_format | Article |
| series | Jurnal Dinamika Akuntansi dan Bisnis |
| spelling | doaj.art-47a7b1eca0d14ce985c8436057c196612022-12-22T01:36:22ZengUniversitas Syiah KualaJurnal Dinamika Akuntansi dan Bisnis2355-94622528-11432018-10-015220922010.24815/jdab.v5i2.107678940Kandungan Informasi Laba dari Nilai Wajar Aset Keuangan BankIra Geraldina0STIE Indonesia Banking SchoolThis study aims to examine the effect of the fair value of financial assets on information content of bank future earnings after the mandatory adoption of Indonesia Financial Accounting Standards No. 50 & 55 (or Pernyataan Standar Akuntansi Keuangan 50 & 55, Revised 2006) on the Financial Instruments: recognition, measurement, and presentation. The financial assets analysed in this study are the fair value measured assets, namely profit or loss, available for sale, held to maturity, and loans and receivables. This study uses 138 publicly listed bank year samples for 2006-2012 periods. Using panel data analysis, the results show that the information content of banks future earnings has increased after the mandatory adoption of PSAK 50 & 55, but the use of the fair value of financial assets has reduced the information content of banks future earnings. The financial asset that is classified as available for sale may contribute to this reduction of information content of banks future earnings.http://www.jurnal.unsyiah.ac.id/JDAB/article/view/10767Nilai wajar aset keuangan, kandungan laba masa depan, PSAK tentang instrumen keuangan |
| spellingShingle | Ira Geraldina Kandungan Informasi Laba dari Nilai Wajar Aset Keuangan Bank Jurnal Dinamika Akuntansi dan Bisnis Nilai wajar aset keuangan, kandungan laba masa depan, PSAK tentang instrumen keuangan |
| title | Kandungan Informasi Laba dari Nilai Wajar Aset Keuangan Bank |
| title_full | Kandungan Informasi Laba dari Nilai Wajar Aset Keuangan Bank |
| title_fullStr | Kandungan Informasi Laba dari Nilai Wajar Aset Keuangan Bank |
| title_full_unstemmed | Kandungan Informasi Laba dari Nilai Wajar Aset Keuangan Bank |
| title_short | Kandungan Informasi Laba dari Nilai Wajar Aset Keuangan Bank |
| title_sort | kandungan informasi laba dari nilai wajar aset keuangan bank |
| topic | Nilai wajar aset keuangan, kandungan laba masa depan, PSAK tentang instrumen keuangan |
| url | http://www.jurnal.unsyiah.ac.id/JDAB/article/view/10767 |
| work_keys_str_mv | AT irageraldina kandunganinformasilabadarinilaiwajarasetkeuanganbank |