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All Journal Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Defi Wulandari
Universitas Bengkulu
Economics, Econometrics & Finance Mathematics Social Sciences

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The Impact of Revenue From Contracts With Customers on Financial Performance Defi Wulandari; Nurna Aziza
SIMAK Vol 22 No 01 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v22i01.497

Abstract

This research aims to disseminate the impact of implementing IFRS 15 on company financial performance, with a focus on property and real estate companies in Indonesia listed on the Indonesia Stock Exchange (BEI) and similar companies on the Stock Exchange of Thailand (SET) during the period 2018-2021 observations for companies in Indonesia and 2017-2020 for Thai companies. The research sample was 46 companies selected using the purposive sampling method. This research uses a comparative method to compare financial performance before and after the implementation of IFRS 15. Data analysis was carried out using the paired sample t-test or Wilcoxon test. The research results show that after the implementation of IFRS 15, profitability ratios (NPM, ROA and ROE) show a decline compared to before. On the other hand, the solvency ratio (DAR and DER) showed an increase, and the liquidity ratio (CR) decreased compared to the period before the implementation of IFRS 15.
Co-Authors Nurna Aziza