UNIVERSITAS BINA DARMA, UNIVERSITAS BINA DARMA (2022) JAKARTA ISLAMIC INDEX (JII) DAN INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS). JAKARTA ISLAMIC INDEX (JII) DAN INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS).
|
Text
Penelitian Prosiding Seminar UIN Raden Fatah 2_3 Des 2016.pdf Download (1MB) | Preview |
Abstract
Users of financial statements want to have transparency of financial statements and comparable across companies worldwide. One characteristic of transparency is the number of disclosures required to be disclosed. This disclosure will reduce the information asymmetry between investors and management, which in turn will reduce the risk faced by investors. International Financial Reporting Standard (IFRS) is a response to the needs of global accounting standards oriented so that it is suggested when applied to bring about positive impacts for the company. But IFRS isn‘t fully suitable with Islamic Economic. This study was to investigate the value relevance of accounting information of IFRS with Jakarta Islamic Index (JII) as an object. Independent variables are Book Value (BV) and Earning Per Share (EPS) and the stock price as dependent variable. Sample of the research are 13 companies listed in the JII. This study found that there was no increase in the value relevance of IFRS implementation phase.
| Item Type: | Article |
|---|---|
| Subjects: | T Technology > TA Engineering (General). Civil engineering (General) |
| Divisions: | Faculty of Engineering, Science and Mathematics > School of Civil Engineering and the Environment |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 28 Jun 2022 01:07 |
| Last Modified: | 28 Jun 2022 01:07 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/16302 |
Actions (login required)
 |
View Item |
