Institutional Repository | Satya Wacana Christian University: Pengadopsian IFRS dan Kualitas Informasi Akuntansi
ABSTRACT
This study aimed to analyze whether there was any increase in the quality of
accounting information after IFRS adoption period. A value relevance was used as the
indicator of the quality of accounting information. The quality of accounting
information can be seen on the relevance of accounting information in the decisionmaking of the investors, as reflected on the stock price. This study population was
company in the banking subsector of the Indonesia Stock Exchange in the period 20082011. The result showed that there was a significant improvement of the quality of
accounting information after IFRS adoption period.
.
Keywords: quality of accounting information, adoption of IFRS, value relevance
This study aimed to analyze whether there was any increase in the quality of
accounting information after IFRS adoption period. A value relevance was used as the
indicator of the quality of accounting information. The quality of accounting
information can be seen on the relevance of accounting information in the decisionmaking of the investors, as reflected on the stock price. This study population was
company in the banking subsector of the Indonesia Stock Exchange in the period 20082011. The result showed that there was a significant improvement of the quality of
accounting information after IFRS adoption period.
.
Keywords: quality of accounting information, adoption of IFRS, value relevance