Analisa Dampak Konvergensi Ifrs Ke Dalam PSAK 13, 16, Dan 30 Terhadap Aktivitas Perdagangan Saham Perusahaan Yang Terdaftar Di Bursa Efek Indonesia

Arya Maulana • Murniati Mukhlisin
Journal article Tazkia Islamic Finance and Business Review • 2011 Indonesia

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(Bahasa Indonesia, 28 pages)

Abstract

The application of PSAK has been revised in reference with the IAS in the convergence of IFRS perspective. The objective of the research is to elaborate influence of this application on Trading Volume Activity (TVA) companies that implement it. This research uses quantitative method that focus to a single incident within a certain period of publication an annual financial statements of 56 companies who implemented PSAK 13, 16, and 30 revised in 2007. This study indicates that the publication of financial statements has not give a significant influence on the TVA despite there is an increase in trading activity at the time after publication.JEL Classification : M 41, L51

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Tazkia Islamic Finance and Business Review

Tazkia Islamic Finance and Business Review (TIFBR) is a blind peer-reviewed journal published by ... see more