Analisis Perbedaan Relevansi Nilai Informasi Akuntansi Sebelum Dan Sesudah PSAK Konvergensi IFRS (Studi Pada Perusahaan Sektor Perbankan Yang Terdaftar di Bursa Efek Indonesia Periode 2009-2014)
DOI:
https://doi.org/10.35134/ekobistek.v7i1.2Abstract
Penelitian ini bertujuan untuk memberikan bukti empiris tentang perbedaan relevansi nilai informasi
akuntansi sebelum dan sesudah menggunakan PSAK konvergensi IFRS. Objek penelitian adalah
perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama 6 periode (2009-2014).
Penelitian ini menggunakan teknik purposive sampling dalam pengumpulan data. Data yang digunakan
merupakan data sekunder yang dikumpulkan dari www.idx.co.id, www.yahoofinance.com, Indonesian
Capital Market Directory (ICMD) serta sumber lain yang relevan dengan penelitian ini. Data dianalisis
menggunakan persamaan regresi linear berganda dan Paired sample t-test sebagai pengujian hipotesis.
Hasil penelitian ini menunjukkan ada perbedan relevansi nilai informasi akuntansi sebelum dan sesudah
konvergensi IFRS.
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