Pengaruh Adopsi Ifrs Terhadap Transaksi Pasar Modal dengan Variabel Kontrol Tingkat Perekonomian Negara

Abstract

This study aims to examine the effect of IFRS adoption on capital market transactions which the state economy is used as a control variable. The population in this study is a country in Asia, and the sample in this study is a country in Asia that adopts IFRS and has a capital market. To know the status of a country's IFRS adoption, used data obtained from IFRS web addresses and from PWC surveys. Meanwhile, the volume of stock trading is used to see how the effect in capital market transactions after a country adopts IFRS. In this research, to test the influence of IFRS adoption on capital market transactions, multiple linear regression test is used, where the result of this research indicates that IFRS adoption has a significant negative effect on stock trading volume.