Format dan Kualitas Informasi Akuntansi Sebelum dan Sesudah Penerapan Ifrs di Indonesia dan Hubungannya Dengan Nilai Perusahaan

Abstract

The differences of standard which have been used to make financial statement in many countries make financial statement have been produce different too. This research aims to know the differences in the form of the financial statement and quality information before and after IFRS adoption and its correlation with company value. The sample used is the entire annual report in Indonesia listed companies on the Indonesia Stock Exchange from 2006 until 2013. Sampling was done by purposive sampling method. The result of this research showed that there is no difference in the form of financial statement and there is no difference in the quality of information before and after IFRS adoption; and also there is correlation between forms of financial statement and quality of information with company value. Applied implication of this research are the users should have no difficulty to understanding the financial statement because there is no difference form of financial statement before and after IFRS adoption; the users should have no difficulty to finding the information which needed; the users should have no hesitant the financial statement or annually statement; the company and users should pay more information in annual report. For the future research who should study used a sample of at least 3 years before IFRS adopted and the years which it started adoption until finished adoption, and use different proxy of the company value such as ROA, ROE.