Research Article
Accounting Value Relevance Analysis on IFRS Convergence in Stages at Banking Company Registered in Indonesia Stock Exchange
@INPROCEEDINGS{10.4108/eai.7-10-2021.2316249, author={Redho Alma Kuansa and Lindrianasari Lindrianasari and Liza Alvia and Ratna Septiyanti}, title={Accounting Value Relevance Analysis on IFRS Convergence in Stages at Banking Company Registered in Indonesia Stock Exchange}, proceedings={Proceedings of the 4th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2021, 7 October 2021, Lampung, Indonesia}, publisher={EAI}, proceedings_a={ICEBE}, year={2022}, month={4}, keywords={book to market ratio changes in earnings relevance of accounting value ifrs return}, doi={10.4108/eai.7-10-2021.2316249} }- Redho Alma Kuansa
Lindrianasari Lindrianasari
Liza Alvia
Ratna Septiyanti
Year: 2022
Accounting Value Relevance Analysis on IFRS Convergence in Stages at Banking Company Registered in Indonesia Stock Exchange
ICEBE
EAI
DOI: 10.4108/eai.7-10-2021.2316249
Abstract
This study aims to analyze the impact of the IFRS convergence policy in stages on the relevance of accounting values and trends in the banking industry listed on the Indonesia Stock Exchange. Data were taken for empirical analysis which is divided into four stages of research in 2010-2011, 2012-2013, 2015-2016, and 2018-2019. To examine the impact of IFRS convergence on the value relevance of accounting, we use the regression equation with the returned model from Easton Harris (1991). The test results show that the impact of IFRS convergence policy against the value relevance of accounting in the first, two, and three stages of IFRS convergence has no significant effect, while the fourth phase of IFRS convergence policies shows a significant effect on the value relevance of accounting. The results of this study also indicate that there is an increasing trend of the relevance of accounting values at each stage of the IFRS convergence.