RELEVANSI NILAI INFORMASI AKUNTANSI PASCA PENERAPAN KONVERGENSI IFRS (Studi Empris pada Perusahaan Industri Keuangan yang Listing di Bursa Efek Indonesia Periode 2012-2013)

Abstract

This Study aimed to find out the impact Earning Per Share (EPS) and Book Value Per Share (BVPS) to the Value Relevance of Accounting Information adoption of IFRS convergence. This Study uses Clean Surplus Accounting theory. This Study  uses the 55 financial industry companies that listed in Indonesia Stock Exchange as an object of studies with as much 110 observations from 2012-2013. Sampling using Purposive Sampling Method with certain criteria. Analysis of the data using Classic Assumption Test whereas Doubled Linear Regression be used to test hypothesis. Regression analysis was done using SPSS 16.0. The analysis showed that the Earning Per Share (EPS) and Book Value Per Share (BVPS) have significant positive impact to Value Relevance of Accounting Information post adoption of IFRS convergence.

Keywords : Earning Per Share, Book Value Per Share, and Value Relevance of  Accounting Information.