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Abstrak :
Penelitian ini merupakan studi empiris pada perusahaan perkebunan di Indonesia, Malaysia, dan Singapura, mengenai pengaruh positif nilai buku aset biologis terhadap harga saham yang menggambarkan value relevance aset biologis dalam laporan keuangan. Selain itu, penelitian ini juga membandingkan pengaruh pendekatan pengukuran nilai wajar dan nilai historis atas aset biologis berdasar value relevance-nya dalam laporan keuangan. Hasil penelitian menunjukkan bahwa terdapat pengaruh positif tidak signifikan nilai buku aset biologis terhadap harga saham. Akan tetapi, informasi pendekatan pengukuran atas aset biologis yang berdasar hasil penelitian memiliki pengaruh terkait pengambilan keputusan investasi investor, tidak terbukti memiliki value relevance lebih tinggi untuk nilai wajar jika dibandingkan dengan nilai historis. Hal tersebut didasari pengaruh negatif signifikan yang berarti, semakin tinggi nilai buku aset biologis dengan pendekatan pengukuran nilai wajar, semakin rendah harga saham jika dibandingkan dengan pendekatan pengukuran nilai historis. ......This study is an empirical study on plantation companies in Indonesia, Malaysia, and Singapore, about the positive effect of book value of biological assets against stock prices which descibes the value relevance of biological assets in financial statements. In addition, this study also compared the effect of fair value and historical cost measurement approach on biological assets due its value relevance in financial statements. The results showed that there were no significant positive effect between book value of biological assets against stock prices. However, the information of the biological assets measurement approach which based on the results have effect due its investment value to investors, not proved have higher value relevance for fair value when it compared with historical cost. That results were based on significant negative effect which means, the higher the book value of biological assets with fair value measurement approach, the lower the stock prices when it compared with historical cost measurement approach.

Abstrak :
Penelitian ini meneliti pengaruh metode pengukuran nilai wajar atas instrumen keuangan yang diukur dengan proxy aset instrumen keuangan diukur dengan nilai wajar liabilitas keuangan diukur pada nilai wajar melalui laporan laba rugi selisih keuntungan dan kerugian aset tersedia untuk dijual serta selisih keuntungan dan kerugian yang diukur melalui laporan laba rugi terhadap volatilitas laba pada perusahaan perbankan di lima negara di Asia Tenggara yakni Indonesia Malaysia Filipina Singapura dan Thailand Hasil penelitian ini menunjukkan bahwa secara umum liabilitas keuangan diukur pada nilai wajar melalui laporan laba rugi berpengaruh positif sedangkan selisih keuntungan dan kerugian yang diukur melalui laporan laba rugi berpengaruh negatif terhadap volatilitas laba Penelitian ini juga menunjukkan bahwa kualitas regulasi memperlemah hubungan positif antara aset keuangan diukur dengan nilai wajar liabilitas keuangan diukur pada nilai wajar melalui laporan laba rugi dan selisih keuntungan dan kerugian aset tersedia untuk dijual terhadap volatilitas laba Sampel adalah perusahaan perbankan yang terdaftar di bursa efek masing masing negara sampel pada tahun 2010 ndash 2012. .....This study examined the effect of fair value measurement method on financial instruments that are measured by the proxy of financial instrument assets are measured at fair value financial liabilities at fair value through profit or loss unrealized net changes of available for sale assets as well as net changes of financial instrument measured through profit or loss of the company s earnings volatility on banks in five Southeast Asian countries namely Indonesia Malaysia Philippines Singapore and Thailand The results showed that in general financial liabilities measured at fair value through profit and loss has a positive effect while net changes between profit and loss is measured through the income statement negatively affect earnings volatility This study also shows that the quality of regulation weakens the positive relationship between asset measured at fair value financial liabilities measured at fair value through profit and loss and net changes on available for sale assets to earnings volatility Samples are bank companies listed on stock exchanges of each country sampled in 2010 2012.