IFRS dan Kualitas Informasi Investasi (Studi Empiris pada Perusahaan Go Publik di Indonesia 2010 - 2013)

Abstract

Adoption of IFRS aims to improve the quality of accounting information that useful to financial statements users. This paper was conducted to reevaluate the quality of investment information that generated before and after the application of IFRS. Employing ordinary least squares - regression, our results reveal that the adoption of IFRS impact on improving the quality of investment information from the perspective of the value of earnings per share and book value per share. We conclude that the adoption of IFRS has usefulness to investors of the relevance of the investment information requirement.