Dampak Pengimplementasian IFRS Terhadap Kualitas Laporan Keuangan di Indonesia: Studi Atas PSAK 30 Tentang Sewa  

Oleh:

Sitopu, Armelia Sri Wulandari ; Wardhani, Ratna

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Mini Economica Media Komunikasi Ilmu Ekonomi no. 43 (2014), page 40-51.
Topik: Value Relevance; Financial Statement Quality; Lease Accounting

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM89 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

This Research aims to examine the impact of IFRS implementation on the quality of financial statement in Indonesia, Focused on one accounting standard: Leasing (PSAK 30). This study uses data of public companies listed on the Indonesia Stock Exchange (BEI) which report its financial and operating lease transaction during 2002-2012. The result of this research shows that implementation of IFRS, especially lease accounting standard increase value relevance of accounting information where value relevance of PSAK 30 (Revisi 2007) is higher than PSAk 30 (1994) and value relevance of PSAK 30 (Revisi 2011) is higher than PSAK 30 (REvisi 2007). This shows that there is an increasing in accounting information quality by improving PSAK 30 (Revisi 2007) to PSAK 30 (Revisi 2011). In this research also found there is a valuation difference on companies share price by investor during period of crisis compared to normal period. Investor become more thorugh in reading the financial statements during the period of crisis.

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