PENGARUH INTELLECTUAL CAPITAL TERHADAP RELEVANSI NILAI INFORMASI AKUNTANSI PSAK KONVERGENSI IFRS (STUDI PERUSAHAAN MANUFAKTUR DI INDONESIA)

MURNI, HAYATI (2015) PENGARUH INTELLECTUAL CAPITAL TERHADAP RELEVANSI NILAI INFORMASI AKUNTANSI PSAK KONVERGENSI IFRS (STUDI PERUSAHAAN MANUFAKTUR DI INDONESIA). Masters thesis, UPT. Perpustakaan Unand.

Text 201509031227rd_tesis murni hayati nim_ 1220532003.pdf - Published Version Restricted to Repository staff only Download (3MB)

Abstract

The objective of this research to test the effect of Intellectual Capital to Value Relevance Accounting Information based on PSAK convergence IFRS. Research is done of manufacture firms listed at BEI (2010 until 2013). Sampel in this research is 65 manufacture firms. Variable in this research are Intellectual Capital as independen variable and Value Relevance Accounting Information as dependen variable. Measured of Intellectual Capital variable used Pulic’s Value Added Intellectual Coefficient (VAIC) model, among of them are Capital Employed Efficiency (VACA), Human Capital Efficiency (VAHU) and Structural Capital Efficiency (STVA). Measured of Value Relevance Accounting Information variable used Earning Per Share (EPS), Book Value Equity Per Share (BVEPS) and Cash Flow From Operation Activities (CFOA). The regression model explores the relationship between Intellectual Capital and its contribution to the Value Relevance Accounting Information of firms and Paired sampel t-test to know of difference Value Relevance Accounting Information before and after based on PSAK convergence IFRS. The result reveal that Intellectual Capital effected positively and significant to Value Relevance Accounting Information of public firms in Indonesia before and after based on PSAK convergence IFRS, with exception BVEPS of manufacture firms after based on PSAK convergence IFRS. Although insignificant, BVEPS has a positive and consisten role in Value Relevance Accounting Information. Hence can be concluded and result of Paired t-test reveal that indifference Value Relevance Accounting Information of public firms in Indonesia before and after based on PSAK convergence IFRS Keywords : Intellectual Capital, Value Relevance Accounting Information

Actions (login required)

View Item