ACCOUNTING & FINANCE CORNER
Friday July 19th 2019

Pengaruh Adopsi Psak No.24 Terhadap Earnings Response Coefficient

Ilha Refyal dan Dwi Martani

Abstrak

 This study aims to analyze the influence of PSAK No.24(Revisi 2004) adoption on earnings response coefficient (ERC). This study focuses discussion on the differences of ERC between the period before to the period after the adoption, the influence of changes in the post-employment benefits account (due to revision) to the ERC, and the influence of the difference in time of adoption to the ERC. This study is divided into two tests, which are panel data regression testing and Multiple Cross-section Regression testing.

ERC in the period after the adoption of the PSAK 24 revision is greater than the period before the adoption of PSAK 24 revision. By using manufacturing companies during that adoped PSAK 24 during 2004 or 2005, the research find that changes in post-employment benefits liability have a significant positive effect on ERC. The companies that adopt the standard earlier (early adopter) have a greater ERC compare to the companies that adopt at the end of the mandatory time (late adopter) The study also supports previous research on factors affecting the ERC, which are the capital structure and size.

Keywords: Earnings Response Coefficient, Revision PSAK 24, Post-employment Benefits Liability, Adoption Timing.

Dimuat dalam Jurnal Akuntansi & Auditing (JAA), Vol. 8, No. 2, Mei 2012. Penerbit : Jurusan Akuntansi Fakultas Ekonomi Universitas Diponegoro, ISSN: 1412-6699, Hal. 151 – 165. Pengaruh Adopsi PSAK No 24…

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