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Tona Aurora Lubis
Jambi University
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Journal : Infestasi

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PERBEDAAN SEBELUM DAN SESUDAH PENERAPAN IFRS TERHADAP LABA BERSIH, EKUITAS DAN ABNORMAL RETURN Ira Febrianti; Tona Aurora Lubis; Wirmie Eka Putra
InFestasi Vol 10, No 2 (2014): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i2.532

Abstract

This study aims to determine the differences before and after the implementation of IFRS on the financial statements of companies listed on the Stock Exchange. By looking at the difference in net income, equity and abnormal stock returns to firms in Indonesia in the IFRS convergence process using the Event Window is analyzed with nonparametric statistics: two paired sample test - Wilcoxon Signed Rank Test. The study population was all the companies listed on the Stock Exchange in 2011 and 2012. The research sample was determined using purposive and judgment sampling, obtained 78 sample firms. The results showed that there were significant differences on net income, equity and firm abnormal stock returns after implementation of IFRS.
Co-Authors . Moeljadi . Zulkifli Ade Erma Suryani Ade Octavia Ade Octavia Ade Octavia Afrizal Agil Muharya Agus Sholikhin Agus Solikhin Albetris Albetris Amri Amir Amri Amir Amri Amir Andi Subandi Annurusshadiq Shadiq Arief Prasetyo Asep Machpuddin Asep Machpudin Asih Retno Pungki Aziexho Vornandes Cindy Larasati Dessy Elliyana Dessy Elliyana Djumahir Djumahir Efi Herawati Enggar Diah P.A Enggar Diah Puspa Arum Firmansyah Firmansyah Firmansyah Firmansyah Firmansyah Firmansyah Fitri Eka Wahyui Fitriaty Fitriaty Hardiani Hardiani Hendriyaldi Ira Febrianti Iskandar Iskandar Jhon Riahman Sinaga Johannes Johannes Johannes Simatupang Junaidi Junaidi Junaidi Junaidi Junaidi Junaidi Levi Febri Damayanti M. Syurya Hidayat Made Sudarma Maryati Ningsih Maryati Ningsih Maryati Ningsih MISMIWATI, MISMIWATI MISMIWATI Muhammad Safri Mukhzarudfa Munawar - Ismail Musnaini Musnaini NAJMI FUL HANIF Ningsi Trilianah NORIA SAPUTRI Novita Sari Novita Sari Raja Bastian Kristanto Raja Penungkunen Surbakti Rendi Aditya Alfanza Rike Setiawati Riman Abimayu Rina Nurarifah Rohsalin Belle Romauly Manihuruk Roza Milasari Sigit Indrawaijaya Sry Rosita Sry Rosita Steven Kurniawan Sumantri Sumantri Sutan Adil Hendra Syahmardi Yacob syahmardi yacob Syahmardi Yacob Syamsurijal Tan TITIN HARTINI Ubud Salim Wawan Anggara Widiastuti, Fitri Widyanti Fitri Wirmie Eka Putra Yayuk Sriayudha Yosi Fadhillah YULHASMIDA YULHASMIDA Zarkani Zarkani Zuhratul Aulia Zulfina Adriani Zulkifli Zulkifli