EQUILIBIRIA
Vol 3, No 2 (2016): Desember 2016

PERBANDINGAN INFORMASI LAPORAN KEUANGAN SEBELUM DAN SESUDAH IFRS DALAM PERUSAHAAN SEKTOR PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Syafruddin Syafruddin (Universitas Riau Kepulauan, Batam)

Article Info

Publish Date
25 Apr 2021

Abstract

This study aimed to compare the financial statements of the information before and after IFRS in the property sector companies listed on the Indonesia Stock Exchange. The results showed that the differences in financial reporting information before and after IFRS. While the conclusions that can be drawn is that there is a significant difference in the value of fixed assets, equity, net income before and after IFRS while the value of liquidity and gearing showed no significant difference before and after IFRS in the property sector companies listed on stock exchanges in Indonesia.

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Journal Info
EQUILIBIRIA
Website

Abbrev

equi

Publisher

Universitas Riau Kepulauan Batam

Subject

Economics, Econometrics & Finance Other

Description

Jurnal EQUILIBIRIA Fakultas Ekonomi merupakan media publikasi ilmiah internal fakultas Ekonomi, Universitas Riau Kepulauan focus pada karya ilmiah berupa tulisan dari hasil penelitian yang dilakukan dosen yang meliputi disiplin ilmu Manajemen dan Akuntansi dan ilmu-ilmu lainnya yang ...