PENGARUH ADOPSI PSAK NO.24 TERHADAP EARNINGS RESPONSE COEFFICIENT
Abstract: This study aims to
analyze the influence of PSAK No.24(Revisi 2004) adoption on earningsresponse
coefficient (ERC). This study focuses discussion on the differences of ERC
between theperiod before to the period after the adoption, the influence of
changes in the post-employmentbenefits account (due to revision) to the ERC,
and the influence of the difference in time ofadoption to the ERC. This study
is divided into two tests, which are panel data regression testingand Multiple
Cross-section Regression testing. ERC in the period after the adoption of the
PSAK24 revision is greater than the period before the adoption of PSAK 24
revision. By usingmanufacturing companies during that adoped PSAK 24 during
2004 or 2005, the research findthat changes in post-employment benefits
liability have a significant positive effect on ERC. Thecompanies that adopt
the standard earlier (early adopter) have a greater ERC compare to thecompanies
that adopt at the end of the mandatory time (late adopter) The study also
supportsprevious research on factors affecting the ERC, which are the capital
structure and size.
Keywords: Earnings Response
Coefficient, Revision PSAK 24, Post-employment Benefits Liability,Adoption
Timing
Penulis: Ilha Refyal, Dwi
Martani
Kode Jurnal: jpakuntansidd120437
