ACCOUNTING & FINANCE CORNER
Monday July 4th 2022

Pengaruh Adopsi PSAK No. 24 Terhadap Earnings Response Coefficient

Ilha Refyal

Dwi Martani

 

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 benefit account (due to revision) to the ERC, and the influence of the difference in time of adoption to the ERC. Tihis study is devided 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 revisoin. By using manufacturing companies during that adoped PSAK 24 during 2004 or 2005, the research find that changes in post-employment benefit 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.

 

Pengaruh Adopsi PSAK No 24… – Dwi Martani

Jurnal Akuntansi & Auditing

Volume 8/No. 2/Mei 2012: 97-189

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