Analisis Pengaruh Kinerja Keuangan Terhadap Perubahan Laba Setelah Penerapan IFRS Pada Perusahaan Sub Sektor Property dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016

Indah Purwanti, Devy (2018) Analisis Pengaruh Kinerja Keuangan Terhadap Perubahan Laba Setelah Penerapan IFRS Pada Perusahaan Sub Sektor Property dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh kinerja perusahaan terhadap perubahan laba setelah diberlakukannya standar akuntansi IFRS pada perusahaan sub sector property dan real estate yang terdaftar di Bursa Efek Indonesia. Kinerja perusahaan diukur menggunakan rasio keuangan: Current Ratio, Working Capital To Total Assets, Total Assets Turnover, Net Profit Margin, Return On Equity. Penelitian ini merupakan jenis penelitian komparatif pendekatan kuantitatif, yang diukur menggunakan software Eviews versi 8.0. Populasi pada penelitian ini adalah seluruh perusahaan sub sector property dan real estate yang terdaftar di Bursa Efek Indonesia yang efektif sudah menerapkan International Financial Reporting Standards (IFRS) pada tahun 2012 sampai dengan tahun 2016. Sampel ditentukan berdasarkan metode purposive sampling, dengan sampel sebanyak 18 perusahaan. Data yang digunakan dalam penelitian ini berupa data sekunder. Dengan teknik pengumpulan data menggunakan metode dokumentasi, yakni melalui website resmi Bursa Efek Indonesia: www.idx.co.id. Hasil penelitian ini menunjukkan dari 5 rasio keuangan hanya terdapat 1 rasio keuangan yang menunjukkan pengaruh yang signifikan yaitu Return On Equity. Sedangkan 4 rasio keuangan yang tidak menunjukkan pengaruh yang signifikan yaitu Current Ratio, Working Capital To Total Assets, Total Assets Turnover dan Net Profit Margin. Kata Kunci : Kinerja Keuangan , Rasio Keuangan, IFRS , Laba , Perubahan Laba ABSTRACT This study aims to determine the effect of corporate performance on changes in earnings after the enactment of IFRS accounting standards in sub�sector companies property and real estate listed on the Indonesia Stock Exchange. Company performance is measured using financial ratios: Current Ratio, Working Capital To Total Assets, Total Assets Turnover, Net Profit Margin, Return On Equity. This study is a comparative type of quantitative approach, measured using Eviews software version 8.0. Population in this research is all sub sector property and real estate listed in Indonesian Stock Exchange which effectively apply International Financial Reporting Standards (IFRS) in 2012 until 2016. Samples determined by purposive sampling method, with sample as many as 18 companies . The data used in this research is secondary data. With data collection techniques using the documentation method, namely through the official website of Indonesia Stock Exchange: www.idx.co.id. The results of this study indicate from 5 financial ratios there is only 1 financial ratios that show a significant influence that is Return On Equity. While 4 financial ratios that do not show significant influence that is Current Ratio, Working Capital To Total Assets, Total Assets Turnover and Net Profit Margin. Key Words : Financial Performance, Financial Ratio, IFRS , Net Profit

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorAlmurni, SitiUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Akuntansi Keuangan
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 10 Feb 2022 03:33
Last Modified: 10 Feb 2022 03:33
URI: http://repository.stei.ac.id/id/eprint/7042

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