Relevansi nilai selisih loans book value dan loans fair value, book value per share, earnings per share dan ukuran perusahaan

One of the impacts of IFRS convergence is the tendency to leave historical cost to the fair
value primarily for financial instruments, one of which is bank loans. Therefore, the benefit of
the use of historical cost and fair value needs to be examined. This study aims to evaluate the relationship of the difference between loan book value and fair value, book value per share, earnings per share and the company size to the stock price of banks that use accounting standard that has been converged to IFRS. The samples used are banks listed in Indonesia Stock Exchange during the period of 2010-2013. The relationship between the difference loans book value and fair value, book value per share, earnings per share and the size with the stock price were analyzed using multiple linear regression. The results of this study indicate that the difference between loans book value and fair value, book value per share, earnings per share and the size can be used to predict the stock price of bank. Thus, the difference between loan book value and fair value of financial instruments have a relevant value.

DINA BAKTI PERTIWI ; NOVRYS SUHARDIANTO Unknown Universitas Kristen Petra Indonesian eDIMENSI Journal Unknown Jurnal Akuntansi dan Keuangan, Vol. 17, No. 2, November 2015, 82-90; Dina Bakti Pertiwi (NA00404934) dan Novrys Suhardianto (NA00404935) Unknown

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