VALUE RELEVANCE OF ACCOUNTING INFORMATION AND COMPLIANCE LEVEL TO IFRS-BASED MANDATORY DISCLOSURE REQUIREMENTS IN INDONESIA

Elisa, Grace (2017) VALUE RELEVANCE OF ACCOUNTING INFORMATION AND COMPLIANCE LEVEL TO IFRS-BASED MANDATORY DISCLOSURE REQUIREMENTS IN INDONESIA. S2 thesis, UAJY.

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Abstract

This study aims to examine the effect of compliance level to IFRS-based mandatory disclosure toward the value relevance of earning and book value. The samples used in this research are 314 public listed companies in BEI 2015. The compliance level measured by using scoring technique based on Bapepam LK no VIII G.7 in 2012. The tool for analyzing data for hypothesis is using multiple regression analysis. The results of hypothesis testing show that mandatory disclosure index does not influence the value relevance of earning and book value. These results indicate that investor does not used compliance level to mandatory disclosure requirements as their source of information to confirm the value relevance of earning and book value information.

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