Jurnal Riset Mahasiswa Akuntansi (JRMA)
Vol. 4 No. 2 (2016): Oktober

ANALISIS PERBEDAAN IMPLEMENTASI PSAK NO. 14 TENTANG PERSEDIAAN SEBELUM DAN SESUDAH KONVERGENSI IFRS DAN PENGARUHNYA TERHADAP LABA PERUSAHAAN

Puspasari, Dina Afrilia (Unknown)
Halim, Abdul (Unknown)
sulistyo, sulistyo (Unknown)

Article Info

Publish Date
11 Oct 2016

Abstract

The purpose of this research is to analyze the significant difference of the implementation Pernyataan Standar Akuntansi Keuangan (PSAK) No. 14 about inventory and profit before and after IFRS (International Financial Reporting Standard) convergence for 18 commerce companies listed Indonesian Stock Exchange between 2011 and 2012. The author applies secondary data from annual financial reports. The analysis model is event study. The method applies paired samples t-test. The result indicates that there is significant difference in inventory and profit before and after IFRS convergence.

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Journal Info
Jurnal Riset Mahasiswa Akuntansi (JRMA)
Website

Abbrev

jrma

Publisher

Universitas Kanjuruhan Malang

Subject

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

Description

Jurnal Riset Mahasiswa Akuntansi (JRMA) published 2 (two) times a year (April, October), contains the publication of the student final assignment research, research students and lecturers in the field of Accounting. JRMA is published by the Faculty of Economics and Bussiness, Kanjuruhan University ...