ASSESING OF POST ADAPTATION IFRS ACCOUNTING RELEVANCE IN BANKING COMPANY

Elly, Astuti and Titin, Eka Ardiana (2018) ASSESING OF POST ADAPTATION IFRS ACCOUNTING RELEVANCE IN BANKING COMPANY. Proceeding International Conference of Business, Accounting and Economy (ICBAE UMP 2018).

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Abstract

IFRS convergence is a topic of financial accounting research in various countries since the establishment of the standard into a set of international accounting standards globally. This research trend also happened in Indonesia. The main impression of IFRS convergence is the quality of accounting information. The quality of information in the financial statements is proxied with the level of earnings management, the relevance value of accounting information and stock prices. This study will focus on the relevance of the value of accounting information because in some of the previous studies that already exist, penastrophes are focused on manufacturing companies. It is rare that research reveals the relevance of the value of accounting information to banking companies and other financial sector firms. Therefore, this study is aimed to reveal the impact of IFRS convergence on the relevance of the value of accounting information to banking companies. The population of this study is banking companies in 2007-2016. The period 2007-2008 was chosen as the period prior to IFRS, 2012-2013 as the first full adoption period and 2015-2016 as the second full adoption period. Sampling technique using purposive sampling. Analsis technique using multiple linear regression with advanced test using chow test. Result of analysis of increase of Adjusted R2 in period of pre IFRS, Full Adoption Tahp I and Full Adoption Phase II. This shows that during the period of convergence there is an increase in the quality of accounting information proxied with the relevance of accounting value.

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