Analisis Kualitas Informasi Akuntansi Sebelum dan Sesudah Penerapan International Financial Reporting Standards (IFRS) pada Perusahaan Manufaktur yang Terdaftar di BEI

Authors

DOI:

https://doi.org/10.30595/kompartemen.v17i2.5294

Abstract

Penelitian ini menguji pengaruh International Financial Reporting Standards (IFRS) Terhadap Kualitas Informasi Akuntansi dan Kualitas Laba  yang diukur dengan relevansi informasi. Sampel dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI dengan tahun pengamatan selama delapan tahun yaitu empat tahun sebelum (2008-2011) dan empat tahun sesudah (2013-2014) dan diperoleh sampel sebanyak 31 sampel perusahaan. Hasil penelitian menunjukan bahwa penerapan IFRS mampu meningkatkan kualitas laba yang diukur dengan relevansi informasi akuntansi. Hasil ini juga menunjukkan bahwa terjadi peningkatkan relevansi nilai Book Value. Pada dimensi laba bersih perlembar saham (EPS), meskipun nilai  coefficient  EPS mengalami penurunan setelah penerapan IFRS, tetapi nilai EPS masih tetap memiliki arah yang positif terhadap harga saham. Dengan demikian, nilai relevansi BV lebih tinggi dibandingkan nilai relevansi EPS setelah penerapan IFRS.

 

Kata Kunci : IFRS, Relevansi Informasi Akuntansi, Informasi Akuntansi

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Published

2020-01-15

How to Cite

Yacub, I. N., & Gamayuni, R. R. (2020). Analisis Kualitas Informasi Akuntansi Sebelum dan Sesudah Penerapan International Financial Reporting Standards (IFRS) pada Perusahaan Manufaktur yang Terdaftar di BEI. Kompartemen : Jurnal Ilmiah Akuntansi, 17(2). https://doi.org/10.30595/kompartemen.v17i2.5294

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