ANALISIS RELEVANSI NILAI INFORMASI PSAK 71

Elvira Bayukarina, - (2021) ANALISIS RELEVANSI NILAI INFORMASI PSAK 71. S1 thesis, Universitas Pendidikan Indonesia.

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Abstract

Based on the concept of value relevance, an information would be relevant if capable to influence the decision making of information users. Information in accounting is not only a financial statements but also related regulations such as financial standards and tax regulations. This study aims to examine the value relevance of PSAK 71 information on 19 events published by associations or online media. Value relevance will be measured using market reaction with indicators of cumulative abnormal return (CAR) and trading volume activity (TVA). This research used secondary data with a sample of banking companies included in BUKU IV which has a total 6 companies. The research method used is event study with paired sample t test technique for data with normal distribution and wilcoxon test for data not normally distributed. The results showed that there was no difference between the cumulative abnormal return value at T-3 and T+3 for all events. There is no difference between the value of trading volume activity at T-3 and T+3 for all events. This result indicates that events contain of information about PSAK 71 have no value relevance. Limited of this research is a few of literatur reseacrh about PSAK 71, selected event can not showing market reaction after published and focus of result it is only on investor perspective.

Item Type: Thesis (S1)
Uncontrolled Keywords: Reaksi pasar, PSAK 71, relevansi nilai
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
L Education > L Education (General)
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Elvira Bayukarina
Date Deposited: 10 Sep 2021 03:15
Last Modified: 10 Sep 2021 03:15
URI: http://repository.upi.edu/id/eprint/66174

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