Relevansi Nilai Informasi Laporan Keuangan pada Perusahaan yang Menerapkan Prinsip Good Corporate Governance

DIAN S, YUKE (2008) Relevansi Nilai Informasi Laporan Keuangan pada Perusahaan yang Menerapkan Prinsip Good Corporate Governance. Other thesis, Prodi Akuntansi Unika Seogijapranata.

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Abstract

This study investigates the value-relevance of financial statement information in entities who applied good corporate governance principles. This riset is very crucial to deal with due to threre was no typical prior research examining whether or not the implication of good corporate governance (GCG) based on KEP 339/BEJ/07-2001 could enhance the relevancy of financial statement information value. This research uses Ohlson valuation theory base (1995) and has two hypotheses. First, the value-relevance of financial statement information has increased each year. Second, the value-relevance of financial statement information has been higher after the implication of GCG compared with before the implication of GCG. The difference between before and after the implication of GCG has been significant. Using BEJ report No 1409/BEJ-PEM/04-02 as a sampling base and restricted in 2000-2004 year period, thus the study provide new empirical evidence as follows: First, the value-relevance of financial statement information trend has decreased ech year. Second, the value-relevance of financial statement information before implication of GCG indeed higher than after the GCG carried out. Finally, the difference between the value-relevance of financial statement information before and after implication of GCG has been significantly differed

Item Type: Thesis (Other)
Subjects: > 650 Management > 657 Accounting > Financial reports
> 650 Management > 658 Management
Divisions: Faculty of Economics and Business > Department of Accounting
Depositing User: Mrs Christiana Sundari
Date Deposited: 14 Sep 2015 12:31
Last Modified: 14 Sep 2015 12:31
URI: http://repository.unika.ac.id/id/eprint/2607

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