PENGARUH PENERAPAN IFRS TERHADAP RELEVANSI NILAI LABA LAPORAN KEUANGAN

Reiner Johathan Sinarto(1*), Julius Jogi Christiawan(2),


(1) 
(2) 
(*) Corresponding Author

Abstract


Penelitian ini bertujuan untuk memberikan bukti empiris mengenai apakah konvergensi IFRS meningkatkan relevansi nilai laba. Sampel penelitian adalah perusahaan publik yang termasuk dalam 50 kapitalisasi pasar terbesar, 50 frekuensi perdagangan terbesar, 50 volume perdagangan terbesar, dan 50 nilai perdagangan terbesar di tahun 2013. Penelitian dilakukan dengan membandingkan nilai adjusted R square pada model regresi linear berganda pada periode sebelum dan sesudah IFRS, serta membandingkan nilai adjusted R square antara laba bersih dan pendapatan komprehensif sesudah IFRS. Hasil penelitian membuktikan bahwa terjadi peningkatan relevansi nilai laba setelah diterapkannya IFRS dan pendapatan komprehensif memiliki relevansi nilai yang lebih tinggi dari laba bersih..

Keywords


Konvergensi IFRS, Relevansi Nilai, Pendapatan Komprehensif, Laba Bersih.

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References


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