ACCOUNTING & FINANCE CORNER
Sunday March 24th 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…

Latest Topics

STANDAR AKUNTANSI PEMERINTAHAN DAN SEKTOR PUBLIK

Pemerintah Indonesia menggunakan Standar Akuntansi Pemerintahan dalam menyusun Laporan Keuangan Pemerintah Pusat, [Read More]

Overview PSAK

Belajar PSAK seperti never ending proses, setiap mengajar selalu ada hal baru yang menambah pengetahuan dan memperkuat [Read More]

Akuntansi dan Perpajakan di Era Revolusi Industri 4.0 – Universitas Pamulang

Universitas Pamulang menyelenggarakan seminar nasional terkait perpajakan. Walaupun sebagai dosen pajak saat bicara [Read More]

Sewa PSAK 73

Mulai tahun 2020 PSAK 73 Sewa berlaku menggantikan PSAK 30 Sewa. PSAK ini cukup banyak perubahan terutama dari sisi [Read More]

Akuntansi Royalti

Royalti dalam sebuah perusahaan dapat dilihat dari beberapa aspek. Perusahaan yang menggunakan lisensi hak kekayaan [Read More]

Popular Topics

Dokumen Publikasi puisi

Pages

Insider

Archives