Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN
Muhlis Romadoni
PT Suri Tani Pemuka (JAPFA GROUP) Gresik Jawa Timur
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analisis Perbandingan Kinerja Keuangan Sebelum dan Sesudah Penerapan PSAK 69 pada Perusahaan Agroindustri di Indonesia Muhlis Romadoni
Jurnal Ekonomi Akuntansi dan Manajemen Vol 19 No 2 (2020)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v19i2.17501

Abstract

This study aims to determine and analyze the difference in financial performance proxied by current ratio, return on asset, and debt-to-asset ratio between pre and post-adoption of PSAK 69 of agroindustry companies in Indonesia. The research method used quantative method. Samples were choosen using purposive sampling method. Paired sample t-test as parametric test and wilcoxon signed rank test as non-parametric test are used to test and examine ther result of this research. The result of this research showed that (1) there is no difference in current ratio between pre and post-adoption of PSAK 69, (2) there is difference in return on asset between pre and post-adoption of PSAK 69, and (3) there is no difference in debt-to-asset ratio between pre and post-adoption of PSAK 69. Keywords: PSAK 69, Biological Assets, Financial Performance
Co-Authors