Analisis Perbandingan Kinerja Perusahaan Sebelum Dan Sesudah Adopsi Ifrs Pada Perusahaan Manufaktur Di Bursa Efek Indonesia
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Date
2013-08
Authors
Putri, Wika Arsanti
Journal Title
Journal ISSN
Volume Title
Publisher
Politeknik Negeri Batam
Abstract
This study aims to determine whether there are significant differences in the
performance of the company before and after the company adopted IFRS. ROI,
NPM and TAT are described by the company's performance. This This study uses
difference test Paired t-tests. Before the test the differences, the data in the first
test of normality. Results of this study showed no significant difference between
the performance of the company before and after the adoption of IFRS. This
study is limited to manufacturing companies of BEI that could change if the
results of research may be carried out in all sectors of existing businesses.
Description
Keywords
Manajemen Bisnis, Akuntansi Manajerial, Kinerja Perusahaan