Institutional Repository | Satya Wacana Christian University: Pengadopsian IFRS dan Kualitas Informasi Akuntansi

ABSTRACT

This study aimed to analyze whether there was any increase in the quality of accounting information after IFRS adoption period. _{A value relevance was used as the} indicator of the quality of accounting information. The quality of accounting information can be seen on the relevance of accounting information in the decision-making of the investors, as reflected on the stock price. This study population was company in the banking subsector of the Indonesia Stock Exchange in the period 2008-2011. The result showed that there was a significant improvement of the quality of accounting information after IFRS adoption period.

.