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Journal : Infestasi

PERBEDAAN SEBELUM DAN SESUDAH PENERAPAN IFRS TERHADAP LABA BERSIH, EKUITAS DAN ABNORMAL RETURN Ira Febrianti; Tona Aurora Lubis; Wirmie Eka Putra
InFestasi Vol 10, No 2 (2014): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i2.532

Abstract

This study aims to determine the differences before and after the implementation of IFRS on the financial statements of companies listed on the Stock Exchange. By looking at the difference in net income, equity and abnormal stock returns to firms in Indonesia in the IFRS convergence process using the Event Window is analyzed with nonparametric statistics: two paired sample test - Wilcoxon Signed Rank Test. The study population was all the companies listed on the Stock Exchange in 2011 and 2012. The research sample was determined using purposive and judgment sampling, obtained 78 sample firms. The results showed that there were significant differences on net income, equity and firm abnormal stock returns after implementation of IFRS.
Co-Authors - Afrizal . Moeljadi . Zulkifli Addion Nizori Ade Erma Suryani Ade Octavia Ade Octavia Afkari, Nabilah Afrizal Agil Muharya Agus Sholikhin Agus Solikhin Agus Solikhin, Agus Agus Syarif Ahmad Nur Budi Utama Albetris, Albetris Aliyardi, Aliyardi Amri Amir Amri Amir Andang Fazri Aprecia, Mitha Talitha Arief Prasetyo Asep Machpuddin Asep Machpudin Asep Machpudin Asih Retno Pungki Ayu Anggraini Aziexho Vornandes Besse Wediawati Billy Alberto Budi Susanto Cindy Larasati Dalizanolo Hulu Dewi , Erwita Dhimas Kurniawan Djumahir Djumahir Efi Herawati Elliyana, Dessy Enggar Diah P.A Enggar Diah Puspa Arum Enjanita, Sanci Erwita . Erwita Dewi Firmansyah . Firmansyah Firmansyah Firmansyah Firmansyah Firmansyah Firmansyah Fitri Chairunnisa Fitri Eka Wahyui Fitriaty Fitriaty, Fitriaty Garry Yuesa Rosyid Hardiani Hardiani Hendriyaldi Ida Masriani Ida Masriani, Ida Ingepuri, Pebriana Ira Febrianti Iskandar Iskandar Jhon Riahman Sinaga Jihan, Salsandra johannes johannes Johannes Simatupang Junaidi Junaidi Junaidi Junaidi Kristanto, Raja Bastian Levi Febri Damayanti Liu, Tri Supryjadi Luthfi Anan , Fatih M, Zulkifli M. Syurya Hidayat Made Sudarma Martasudira, Yosse Maryati Ningsih Maryati Ningsih Maryati Ningsih Meilina, Dira Milasari, Roza MISMIWATI, MISMIWATI MISMIWATI Moh Ihsan Muhammad Haris Saputra Muhammad Safri Mukhzarudfa Mukhzarudfa, Mukhzarudfa Mulia Inda Purwati Munawar - Ismail Musnaini musnaini musnaini Musnaini Musnaini NAJMI FUL HANIF Nilamsari, Nurul Ningsi Trilianah Ningsih, Maryati Nofrans Eka Saputra, Nofrans Eka NORIA SAPUTRI Novita Sari Novita Sari Octora, Shinta Oktaviani, Singki Putri, Dian Septiani Raja Penungkunen Surbakti Raja Sarah Rasmi, Muhammad Putra Rendi Aditya Alfanza Rike Setiawati Riman Abimayu Rina Mardiana Rina Nurarifah Rohsalin Belle Romauly Manihuruk Rosadi, Ichsan Rusfa, Dilla Dwi Rahmatin Saiful . Savana, Zeta Ferli Selvia, Levi Shadiq, Annurusshadiq Sholihat, Iis Sigit Indrawaijaya Sigit Indrawijaya Siregar, Ade Perdana SRI RAHAYU Sry Rosita Sry Rosita Steven Kurniawan Suhairi, Khairul Sumantri Sumantri Sumarni Sumarni Sutan Adil Hendra Syahmardi Yacob syahmardi yacob Syamsurijal Tan Tiarifani, Tasya TITIN HARTINI Ubud Salim Wawan Anggara Widiastuti, Fitri Widyanti Fitri Wirmie Eka Putra Yayuk Sriayudha Yosi Fadhillah YULHASMIDA YULHASMIDA Yuliarnita Yuliusman Yunira, Sabrino Pratama Zarkani Zarkani Zuhratul Aulia Zulfina Adriani Zulkifli Zulkifli Zulkifli Zulkifli