ANALISIS PERBANDINGAN LAPORAN POSISI KEUANGAN SEBEBLUM DAN SESUDAH PENERAPAN IFRS DAN PENGARUHNYA TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN BUMN DI BURSA EFEK INDONESIA

REDHO, MUHAMMAD and Meutia, lnten and Meirawati, Eka (2014) ANALISIS PERBANDINGAN LAPORAN POSISI KEUANGAN SEBEBLUM DAN SESUDAH PENERAPAN IFRS DAN PENGARUHNYA TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN BUMN DI BURSA EFEK INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk mengatahui perbandingan laporan posisi keuangan sebelum dan sesudah peneapan IFRS dan pengaruhnya terhadap kinerja keuangan. Teknik pengambilan sampel menggunakan purposive sampling dan memperoleh 8 perusahaan sebagai sampel untuk periode 2009-2012. Teknik analisis data menggunakan Statistik Inferensial Parametrik dan Regresi Linier Berganda. Hasil penelitian menunjukkan bahwa perbandingan laporan posisi keuangan mempunyai perbedaan yang signifikan, perbandingan ROA mempunyai perbedaan yang tidak signifikan, perbandingan ROE mempunyai perbedaan yang tidak signifikan sebelum dan sesudah penerapan IFRS dan total aset tidak mempunyai pengaruh secara signifikan terhadap ROA dan ROE sebelum dan sesudah penerapan IFRS.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: IFRS, Laporan Posisi Keuangan, ROA, dan ROE
Subjects: H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Mr. Muhammad Irwan
Date Deposited: 29 Jan 2021 02:37
Last Modified: 29 Jan 2021 02:37
URI: http://repository.unsri.ac.id/id/eprint/41426

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