IMPLEMENTASI IFRS TERHADAP KINERJA KEUANGAN (Study Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)
Abstract: The purpose of this
research is to examine the influence of implementation of International
Financial Reporting (IFRS) on Financial Performance. This research test to
compare before and after uses IFRS on Financial statement. This study purposes
hypothesis that IFRS have positive influence financial ratio and firm size
The population of this research is manufacturing of listed firms in
Indonesia Stock Exchange in year 2007 and 2012. Sampling method used is
purposive sampling. Binary Logistic regression used to be analysis technique.
The final amounts of sample are 61
Result of this study show that IFRS have significant influenced on
Operating profit margin, Market Value Book Value and Return of Shareholder
Capital. IFRS have no significance on Leverage and Liquidity but have
difference influence on firm size.
Penulis: Anggi Pradipta
Nugrohadi, Etna Nur Afri Yuyetta
Kode Jurnal: jpakuntansidd141153
