ANALISIS RELEVANSI NILAI INFORMASI AKUNTANSI DAN ASIMETRI INFORMASI SEBELUM DAN SESUDAH KONVERGENSI IFRS PADA PERUSAHAAN LQ-45

Meliawati Salim, Simon Hariyanto, Patricia Febrina Dwijayanti

Abstract


The Financial Accounting Standards in Indonesia has referred to IFRS. The principles of IFRS which are fair value and full dis-closure are expected to generate a certain quality of accounting information. Fair value is market-based measured while full dis-closure is explaning about disclosing all the information which are important in decision making. One of the issue caused by in-formation asymmetry is agency conflict where agent acts for his own behalf because he knows much more information rather than principal about company condition, so as the information is not relevant to be used as the source of decision making. There-fore, the aim of this study is to analyse whether the convergence of IFRS can increase the value relevance of accounting infor-mation and decrease the information asymmetry. The research design is descriptive. The object of the research are the compa-nies which are listed as LQ-45 in 2010-2014 (2012 as cutoff) with 45 companies selected by purposive sampling technique. Technique of data analysis which are used are multiple linier regression and paired t test samples. The results showed that there are increasing of value relevance of accounting information and signicicantly decreasing of the information asymmetry after IFRS convergence in Indonesia.

Save to Mendeley


Keywords


Konvergensi IFRS; Relevansi Nilai Informasi Akuntansi; Asimetri Informasi; Nilai Wajar; Pengungkapan Penuh

Full Text:

Untitled

References


Alfredson K., K. Leo, R. Picker, P. Pacter, J. Radford, V. Wise, 2007, Applying International Financial Reporting Standards, Australia: John Wiley and Sons.

Almutairi, Dunn, dan Skantz. 2009. Auditor Tenure, Auditor Specialization, and Information Asymmetry, Managerial Auditing Journal, Vol. 24, No.7, Oktober: 600-623

Barth, M.E., W.R. Landsman, dan M.H. Lang, 2007, International Accounting Standards and Accounting Quality, (http://papers.ssrn.com/sol3/papers.cfm?abstract_id=68 8041,

diunduh 22 Juni 2015).

Cahyati A.D., 2011, Peluang Manajemen Laba Pasca Konvergensi IFRS: Sebuah Tinjauan Teoritis dan Em-piris, Jurnal JRAK, Vol. 2, No.1, Januari: 1-7.

Cahyonowati, N. dan D. Ratmono, 2012, Adopsi IFRS dan Relevansi Nilai Informasi Akuntansi. Jurnal Akuntansi dan Keuangan, Vol. 14, No. 2, November: 105-115.

Chua, Yi Lin., C.S. Cheong, G. Gould, 2012, The Impact of Mandatory IFRS Adoption on Accounting Quali-ty: Evidence from Australia, Journal of International Accounting Research, Vol. 11, No. 1, Januari: 119-146.

Daske, H., L. Hail, C. Leuz, dan R. Verdi, 2008, Mandatory IFRS Reporting Around the World: Early Evi-dence on the Economic Consequences. Journal of Accounting Research, Vol. 46, No. 5, Agustus: 1085-1142

Ghozali, I., 2013, Aplikasi Analisis Multivariate dengan Program IBM SPSS 21 Update PLS Regresi, Semarang: Badan Penerbit Universitas Diponegoro.

Hidayanti, E., dan Sunyoto, 2012, Pentingnya Pengungkapan (Disclosure) Laporan Keuangan dalam Meminimalisasi Asimetri Informasi, Jurnal WIGA, Vol. 2, No. 2, September: 19-28.

Ikatan Akuntan Indonesia, 2012, Standar Akuntansi Keuangan, Jakarta: Salemba Empat.

Jensen M. C., dan W. H. Meckling, 1976, Theory of the Firm: Managerial Behavior, Agency Costs and Own-ership Structure, Journal of Financial Economics, Vol. 3, No. 4, Oktober: 305- 360.

Karampinis, N. & Hevas, D. (2011). Mandating in an Unfavorable Environment: The Greek Experience, (http://econpapers.repec.org/article/eeeaccoun/v_3a46_3ay_3a 2011_3ai_3a3_3ap_3a304-332.htm, diunduh 22 Juni 2015).

Kieso, D.E., J.J. Weygandt, dan T.D. Warfield, 2011, Intermediate Accounting, IFRS ed., New York: John Wiley and Sons.

Kusumo, Y. B., dan Subekti. 2013. Relevansi Nilai Informasi Akuntansi, Sebelum Adopsi IFRS dan Setelah IFRS Pada Perusahaan Yang Tercatat Dalam Bursa Efek Indonesia, Jurnal Ilmiah FEB Universitas Brawijaya, Vol. 2, No. 1, Februari.

Krinsky, I. dan J. Lee, 1996, Earning Announcement and the Components of the Bid-Ask Spread, The Journal of Finance, Vol. 51, No.4:1523-1535.

Lestari, Y.O., 2013, Konvergensi Infternational Financial Reporting Standards dan Manajemen Laba di In-donesia, Hasil Penelitian Tidak Dipublikasikan, Malang: Universitas Islam Negeri Maulana Malik Ib-rahim.

Mulyaningsih, A., E.P. Setianingsih, dan Sartika, 2013, Analysis Comparative of Asymmetric Information and Market Capitalization of Banking Before and After Adoption IFRS, The 3rd Uzbekistan-Indonesia International Joint Conference on Economic and Nation Character Building to Meet the Global Economic Chal-lenges, Lembang, Oktober: 176-179.

Pratiwi, C.W. dan R. Desniwati, 2012, Komparasi Informasi Asimetrik Sebelum dan Sesudah Penerapan IFRS pada Emiten dan Investor d Indonesia, Hasil Penelitian Tidak Dipublikasikan, Jakarta: Universitas Gunadarma.

Puspitaningtyas, Z., 2012, Relevansi Nilai Informasi Akuntansi dan Manfaatnya bagi Investor, Ekuitas: Jurnal Ekonomi dan Keuangan, Vol. 16, No. 2, Juni:164-183.

Rahayu R. dan A.D. Cahyati, 2015, Komparasi Asimetri Informasi Sebelum dan Sesudah Konvergensi IFRS (Studi Kasus pada Perusahaan Agriculture dan Mining yang terdaftar di BEI), Jurnal Widya War-ta, Vol. 1, No.1, Januari: 25-40

Rohmah, A., dan R.Y.N. Susilowati, 2013, Dampak Penerapan Standar Akuntansi Keuangan (SAK) Pasca Adopsi IFRS terhadap Relevansi Nilai dan Asimetri Informasi, Simposium Nasional Akuntansi XVI, Manado, September: 601-623.

Salmela, H., 2008, Analyzing Business Losses Caused by Information Systematic Risk: a Business Process Analysis Approach,

(http://www.palgrave- journals.com/jit/journal/v23/n3/abs/2000122a.html, diunduh 7

September 2015).

Saputra, B. W., dan Hermawan, 2012, Perkembangan International Financial Reporting Standards (IFRS) dan Penerapannya di Indonesia. Finance and Accounting Journal. Vol.3, No.1 Maret: 61-77.

Scott, W.R., 2009, Financial Accounting Theory, edisi kelima, Canada: Pearson Prentice Hall.

Suprihatin, S., dan E. Tresnaningsih, 2013, Pengaruh Konvergensi International Financial Reporting Standards terhadap Relevansi Nilai Informasi Akuntansi: Studi Empiris Pada Perusahaan yang Terdaftar di BEI, Simposium Nasional Akuntansi XVI, Manado, September: 2061-2085.

Suwardjono, 2005, Teori Akuntansi dan Perekayasaaan Pelaporan Keuangan, edisi ketiga, Yogyakarta: BPFE.

Tandelilin, E., 2010, Portofolio dan Investasi, edisi pertama, Yogyakarta: Kanisius

Wirahardja, R.I., (2010). Adopsi IAS 41 dalam Rangkaian Konvergensi IFRS di Indonesia. Ikatan Akuntan-si Indonesia.

Wulandari, T.R., 2013, Perubahan Value Relevance dalam Informasi Akuntansi setelah Adopsi IFRS: Bukti Perusahaan Manufaktur, Jurnal Akuntansi dan Pajak, Vol. 13, No. 02, Januari: 47-60.




DOI: https://doi.org/10.33508/jako.v9i1.2534