ANALISIS PENGARUH PENERAPAN IFRS TERHADAP RELEVANSI NILAI INFORMASI AKUNTANSI PADA PERUSAHAAN REAL ESTATE YANG LISTING DI BURSA EFEK INDONESIA

This study aims to prove the difference in the value relevance of accounting information with measurement Adjusted R2 values obtained from the regression between the stock price with the value earnings per share and stock price with book value per share obtained in the quarterly financial statements in the period from 2009 to 2011 before the adoption of IFRS and the 2012-2014 period after the full adoption of IFRS on the company's property and real estate listed on the Indonesia Stock Exchange (IDX) with a purposive sampling techniques to obtain a sample of 16 property and real estate companies that report quarterly financial statements and provided the data required for research. Testing the data in the study using SPSS 22.0 For Windows to test descriptive statistics, normality test, and test different. Based on the results of different test non subset of the statistics of the metric Wilcoxon t-test of the data is not normally distributed produce their rejection of the hypothesis 1. So we can conclude that the difference in the value relevance of accounting information in the period before and after the full adoption of IFRS. Keywords: stock price, earnings per share and book value per shar