TELAAH KUALITAS INFORMASI LAPORAN KEUANGAN DAN ASIMETRI INFORMASI SEBELUM DAN SETELAH ADOPSI IFRS
Abstract: The Study of Financial Statement Information Quality and Information Asymetry Before and After IFRS Adoption. This study examines quality of financial statement information and information asymetry before and after the adoption of IFRS in Indonesia. The study uses value relevance as the pr...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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University of Brawijaya
2014-04-01
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| Series: | Jurnal Akuntansi Multiparadigma |
| Subjects: | |
| Online Access: | http://jamal.ub.ac.id/index.php/jamal/article/view/291/346 |
| _version_ | 1818694773788114944 |
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| author | Levinda Edvandini Bambang Subroto Erwin Saraswati |
| author_facet | Levinda Edvandini Bambang Subroto Erwin Saraswati |
| author_sort | Levinda Edvandini |
| collection | DOAJ |
| description | Abstract: The Study of Financial Statement Information Quality and Information Asymetry Before and After IFRS Adoption. This study examines quality of financial statement information and information asymetry before and after the adoption of IFRS in Indonesia. The study uses value relevance as the proxy of the quality of financial statement information and the bid ask spread as the proxy of information asymmetry. The sample in this research was 129 public companies listed on the Indonesia Stock Exchange in the period of 2008 and 2012. This study employed regression analysis and Paired-Sample t Test. The results showed that there is an increasing quality of financial statement information after the adoption of IFRS and that the information asymmetry decreased after the adoption of IFRS. |
| first_indexed | 2024-12-17T13:34:55Z |
| format | Article |
| id | doaj.art-8bb92797b0eb4f0ea7396a96f764aa09 |
| institution | Directory Open Access Journal |
| issn | 2086-7603 2089-5879 |
| language | English |
| last_indexed | 2024-12-17T13:34:55Z |
| publishDate | 2014-04-01 |
| publisher | University of Brawijaya |
| record_format | Article |
| series | Jurnal Akuntansi Multiparadigma |
| spelling | doaj.art-8bb92797b0eb4f0ea7396a96f764aa092022-12-21T21:46:28ZengUniversity of BrawijayaJurnal Akuntansi Multiparadigma2086-76032089-58792014-04-01518895TELAAH KUALITAS INFORMASI LAPORAN KEUANGAN DAN ASIMETRI INFORMASI SEBELUM DAN SETELAH ADOPSI IFRSLevinda Edvandini0Bambang Subroto1Erwin Saraswati2Universitas BrawijayaUniversitas BrawijayaUniversitas BrawijayaAbstract: The Study of Financial Statement Information Quality and Information Asymetry Before and After IFRS Adoption. This study examines quality of financial statement information and information asymetry before and after the adoption of IFRS in Indonesia. The study uses value relevance as the proxy of the quality of financial statement information and the bid ask spread as the proxy of information asymmetry. The sample in this research was 129 public companies listed on the Indonesia Stock Exchange in the period of 2008 and 2012. This study employed regression analysis and Paired-Sample t Test. The results showed that there is an increasing quality of financial statement information after the adoption of IFRS and that the information asymmetry decreased after the adoption of IFRS.http://jamal.ub.ac.id/index.php/jamal/article/view/291/346kualitas informasi laporan keuanganasimetri informasiifrs |
| spellingShingle | Levinda Edvandini Bambang Subroto Erwin Saraswati TELAAH KUALITAS INFORMASI LAPORAN KEUANGAN DAN ASIMETRI INFORMASI SEBELUM DAN SETELAH ADOPSI IFRS Jurnal Akuntansi Multiparadigma kualitas informasi laporan keuangan asimetri informasi ifrs |
| title | TELAAH KUALITAS INFORMASI LAPORAN KEUANGAN DAN ASIMETRI INFORMASI SEBELUM DAN SETELAH ADOPSI IFRS |
| title_full | TELAAH KUALITAS INFORMASI LAPORAN KEUANGAN DAN ASIMETRI INFORMASI SEBELUM DAN SETELAH ADOPSI IFRS |
| title_fullStr | TELAAH KUALITAS INFORMASI LAPORAN KEUANGAN DAN ASIMETRI INFORMASI SEBELUM DAN SETELAH ADOPSI IFRS |
| title_full_unstemmed | TELAAH KUALITAS INFORMASI LAPORAN KEUANGAN DAN ASIMETRI INFORMASI SEBELUM DAN SETELAH ADOPSI IFRS |
| title_short | TELAAH KUALITAS INFORMASI LAPORAN KEUANGAN DAN ASIMETRI INFORMASI SEBELUM DAN SETELAH ADOPSI IFRS |
| title_sort | telaah kualitas informasi laporan keuangan dan asimetri informasi sebelum dan setelah adopsi ifrs |
| topic | kualitas informasi laporan keuangan asimetri informasi ifrs |
| url | http://jamal.ub.ac.id/index.php/jamal/article/view/291/346 |
| work_keys_str_mv | AT levindaedvandini telaahkualitasinformasilaporankeuangandanasimetriinformasisebelumdansetelahadopsiifrs AT bambangsubroto telaahkualitasinformasilaporankeuangandanasimetriinformasisebelumdansetelahadopsiifrs AT erwinsaraswati telaahkualitasinformasilaporankeuangandanasimetriinformasisebelumdansetelahadopsiifrs |