Analisis Perbandingan Kinerja Perusahaan Sebelum Dan Sesudah Adopsi Ifrs Pada Perusahaan Manufaktur Di Bursa Efek Indonesia

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.