International Journal of Economics and Management Research
Vol. 1 No. 3 (2022): December: International Journal of Economics and Management Research

COMPARISONAL ANALYSIS OF BANKING FINANCIAL PERFORMANCE BEFORE AND AFTER ADOPTING IFRS

Achmad Daengs GS (Unknown)
Enny Istanti (Unknown)
Diana Zuhro (Unknown)
Retno Susanti (Unknown)
Ruhan Sanusi (Unknown)
Sutini Sutini (Unknown)
Bramastyo Kusumonegor (Unknown)

Article Info

Publish Date
14 Nov 2022

Abstract

This research aims to analyze the comparison of financial performance of banks before and after the adoption of International Financial Reporting Standards (IFRS) in Indonesia. The type of data used is secondary data taken from the balance sheets of banks listed on the Indonesia Stock Exchange (IDX) for the period 2010-2013. The variables used are financial ratios with Capital Adequacy Ratio (CAR), Return on Assets (ROA), Return on Equity (ROE), Loan to Deposit Ratio (LDR) and Non Performing Loan (NPL) indicators. This study uses quantitative methods, data were analyzed with a paired t-test. The results show that the implementation of IFRS has no impact on the financial performance of banks, because in principle the implementation of IFRS is not directly aimed at improving performance.  

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Journal Info
International Journal of Economics and Management Research
Website

Abbrev

ijemr

Publisher

International Forum of Researchers and Lecturers

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

International Journal of Economics and Management Research, an electronic international journal, provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to management, accounting and economic. This journal encompasses ...