PENGARUH PENERAPAN NILAI WAJAR TERHADAP RELEVANSI NILAI GOODWILL

Subianto, Samuel and Yie Ke, Feliana (2016) PENGARUH PENERAPAN NILAI WAJAR TERHADAP RELEVANSI NILAI GOODWILL. In: Konferensi Regional Akuntansi III, 20-21 April 2016, Universitas Jember.

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Abstract

Abstract This study examines value relevance of fair value adoption on goodwill in Indonesia listed companies from 2011-2014. The value relevance of goodwiil on market value of equity are tested by yearly regression and chow test. The result of this study shows that there is increase of value relevance of goodwill to the investor under fair value accounting, however market and companies need one year in order to respon the changes. In general, this result supports adoption of fair value accounting. Keywords: Goodwill, fair value, value relevance.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: Goodwill, fair value, value relevance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Business and Economic > Department of Accounting
Depositing User: Yie Ke Feliana 3193
Date Deposited: 27 Feb 2017 04:50
Last Modified: 28 Feb 2017 04:53
URI: http://repository.ubaya.ac.id/id/eprint/28973

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