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The Impact Of IFRS Convergence On The Information Asymmetry In Indonesia And Singapore (A Comparative Study)

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.

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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

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