PENGARUH INFORMASI LABA PERUSAHAAN TERHADAP REAKSI INVESTOR AKIBAT PENERAPAN PSAK NO.13 (REVISI 2007) TENTANG PROPERTI INVESTASI

Margaretha, Monicha and Pratana, Puspa Midiastuty and Eddy, Suranta and Madani, Hatta (2016) PENGARUH INFORMASI LABA PERUSAHAAN TERHADAP REAKSI INVESTOR AKIBAT PENERAPAN PSAK NO.13 (REVISI 2007) TENTANG PROPERTI INVESTASI. In: KONFERENSI ILMIAH AKUNTANSI III, 10-11 Maret 2016, Jakarta.

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Abstract

This study aimed to examine the differences of investment properties and ERC ’s company between before and after the application of PSAK 13 (revised 2007) about Investment Property. Valuation of Investment property based on fair value that has been described in PSAK 13 (revised 2007) about Investment Property and Earnings Response Coefficient (ER C )’s co mpan y which used variablesexamined in this study. Samplesof this study are eight companies which are listed in BEI from 2004 to 2011, four years before and four years after implementation of PSAK 13 (revised 2007) about Investment Property. The result of this study indicate that there is a significant difference for value of Investment Property’s company before and after implementation PS AK 13 (revis ed 2007) about Investment Property. However there is no significant difference for ERC's company after implementation PSAK 13 (revised 2007) about Investment Property.

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economy > Department of Accounting
Depositing User: 161 Septi Septi
Date Deposited: 18 Jul 2018 04:48
Last Modified: 18 Jul 2018 04:48
URI: http://repository.unib.ac.id/id/eprint/16887

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