Utomo, Catur (2018) Pengaruh Penerapan International Financial Reporting Standards (IFRS) dan Tingkat Country Risk terhadap Foreign Direct Investment. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh Penerapan International Financial Reporting Standards (IFRS) dan Tingkat Country Risk terhadap tingkat arus masuk Foreign Direct Investment ke suatu negara. Penelitian ini menggunakan pendekatan asosiatif kuantitatif, yang diukur dengan menggunakan metode regresi linear berganda (ordinary least square) dan Heteroscedascity-Consistent Standard Error Estimator (HCSE). Data penelitian ini diolah dengan menggunakan bantuan program SPSS 23 dan Microsoft Excel 2013. Populasi dari penelitian ini adalah negara-negara di seluruh dunia dengan periode tahun 2016. Sampel diambil dari negara-negara yang memiliki data pendukung yang lengkap, dengan jumlah sampel sebanyak 79 negara. Data yang digunakan dalam penelitian ini merupakan data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi World Bank, A.M. Best Company, dan IFRS Foundation. Pengujian hipotesis yang digunakan adalah uji F, dan uji t. Hasil penelitian menunjukan bahwa (1) Penerapan International Financial Reporting Standards (IFRS) berpengaruh negatif dan tidak signifikan terhadap tingkat arus masuk Foreign Direct Investment (FDI) tahun 2016, (2) tingkat Country Risk (CR) berpengaruh positif dan signifikan terhadap Foreign Direct Investment (FDI) tahun 2016, (3) Penerapan International Financial Reporting Standards (IFRS) dan tingkat Country Risk (CR) secara simultan berpengaruh signifikan terhadap Foreign Direct Investment (FDI) tahun 2016, dengan variable Country Risk memiliki pengaruh yang lebih dominan. Kata Kunci: International financial reporting standards, Country risk, Foreign direct investment // The purpose of this study is to analyze the effect of International Financial Reporting Standards (IFRS) implementation and Country Risk rate on Foreign Direct Investment (FDI) inflow. This research uses quantitative association approach, and meausured using combined method of Ordinary Least Square regression and Heteroscedascity Consistent Standard Error Estimator (HCSE). This research uses cross-sectional data of 79 countries for the year of 2016 as its sample of population. The data type is secondary data. The data was obtained from official website of World Bank, A.M. Best Company, and IFRS FoundationThe software used to support data processing are Microsoft Excel 2013 and SPSS 23. The result of this study shows that (1) IFRS implementation is not significantly affecting FDI inflow and has negatif correlation on FDI inflow (2) Country Risk rate has both positive correlation and significant effect on FDI (3) IFRS imlementation and Country Risk rate have simultaneous effect on FDI, but Contry Risk rate variable has more dominant effect on FDI than IFRS variable has. Key Words: International financial reporting standards, Country risk, Foreign direct investment
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mr Miptahudin Almurtado | ||||||||
| Date Deposited: | 05 Sep 2022 02:43 | ||||||||
| Last Modified: | 05 Sep 2022 02:43 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8272 |
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