EROIKA, Indah Purnamasari (2016) The Impact Of IFRS Convergence On The Information Asymmetry In Indonesia And Singapore (A Comparative Study). Skripsi thesis, Universitas Jenderal Soedirman.
![]() |
PDF (Cover)
Cover-Indah Purnamasari Eroika -C1L011007 -2016.pdf Download (616kB) |
![]() |
PDF (Legalitas)
Legalitas-Indah Purnamasari Eroika -C1L011007-2016.pdf Restricted to Repository staff only Download (911kB) |
![]() |
PDF (Abstrak)
Abstrak-Indah Purnamasari Eroika-C1L011007 -2016.pdf Download (598kB) |
![]() |
PDF (BabI)
Bab I-Indah Purnamasari Eroika -C1L011007 -2016.pdf Restricted to Repository staff only until 3 February 2026. Download (699kB) |
![]() |
PDF (BabII)
Bab II-Indah Purnamasari Eroika -C1L011007 -2016.pdf Restricted to Repository staff only until 3 February 2026. Download (913kB) |
![]() |
PDF (BabIII)
Bab III-Indah Purnamasari Eroika -C1L011007 -2016.pdf Restricted to Repository staff only until 3 February 2026. Download (870kB) |
![]() |
PDF (BabIV)
Bab IV-Indah Purnamasari Eroika -C1L011007 -2016.pdf Restricted to Repository staff only Download (1MB) |
![]() |
PDF (BabV)
BabV-Indah Purnamasari Eroika -C1L011007 -2016.pdf Download (603kB) |
![]() |
PDF (DaftarPustaka)
Daftar Pustaka-Indah Purnamasari Eroika -C1L011007 -2016.pdf Download (692kB) |
![]() |
PDF (Lampiran)
Lampiran-Indah Purnamasari Eroika -C1L011007 -2016.pdf Restricted to Repository staff only Download (939kB) |
Abstract
The purpose of this research is to determine the impact of IFRS convergence on the information asymmetry in Indonesia and Singapore financial sector with comparative study. The research method used is quantitive study with purposive sampling technique. The number of sample used in this study are 94 listed companies from 2008 and 2010 in Singapore, 2011 and 2013 in Indonesia. This study used Bid-Ask Spread proxy to measure the information asymmetry in order to determine the comparative information asymmetry of sampled companies. The result based on independent t-test shows that there is no significant difference of information asymmetry before the IFRS convergence in indonesia and Singapore and information asymmetry after the IFRS convergence in Indonesia and Singapore. However, based paired sample t-test, there is no significant difference in information asymmetry before and after the IFRS convergence in Indonesia and there is significant difference in information asymmetry before and after the IFRS convergence in Singapore.
Item Type: | Thesis (Skripsi) |
---|---|
Nomor Inventaris: | C16032 |
Uncontrolled Keywords: | Information Asymmetry, Convergence of IFRS, Bid-Ask Spread |
Subjects: | A > A29 Accounting |
Divisions: | Fakultas Ekonomi dan Bisnis > S1 Akuntansi |
Depositing User: | Mrs Endah Yuni Astuti |
Date Deposited: | 03 Feb 2025 07:44 |
Last Modified: | 03 Feb 2025 07:44 |
URI: | http://repository.unsoed.ac.id/id/eprint/31907 |
Actions (login required)
![]() |
View Item |