Juniarti Additional Author Helena, Ferbiana Additional Author Novitasari, Karina Additional Author Tjamdinata, Wenny Additional Author mixed material bibliography Semarang 2018 en English

Hal. 13-19 Pros and cons of the benefits of IFRS adoption have become an ongoing debate following the inconclusive results of prior studies. Whether IFRS increase value relevance of account-ing information or not, especially in developing countries is an interesting and relevance research question. Indonesia as one of the developing countries that committed to adopting IFRS has an interest in obtaining empiric evidence on the value relevance of accounting information after nearly five years of IFRS implementation. This study aims to fill the need to enhance adopters' compliance with the standard. Ohlson Modified Model (1995) is used to test the value relevance of accounting information. Using longitudinal data of listed manu-facturing companies in Indonesia Stock Exchange (IDX), this study confirms that value relevance of accounting information increase after IFRS adoption than before adoption. The results robust using Pooled Least Square and Random effect model IFRS, Accounting NONE 23388137 Perpustakaan - Sekolah Tinggi Manajemen PPM Pusat Informasi Manajemen Jurnal_Akuntansi_dan_Keuangan_Petra.jpg.jpg 48969 2019-05-15 00:15:29 2019-05-15 00:15:29 machine generated