Analisis Komparatrif Kinerja Keuangan Perusahaan yang Terdaftar di JII Sebelum dan Sesudah Konversi ke IFRS

Astuti, Adi Parkawati and , Muhammad Sholahuddin, S.E., M.Si. (2019) Analisis Komparatrif Kinerja Keuangan Perusahaan yang Terdaftar di JII Sebelum dan Sesudah Konversi ke IFRS. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

IFRS (International Financial Reporting Standard) is one of the changes in accounting standard regulations that affect the environment of international accounting information. In increasing capital markets, IFRS provides a series of uniform accounting standard adopted by various countries in the world that aim to improve international comparability and financial reporting quality. The IFRS Financial Accounting Standards that applied in Indonesia is applied for companies or institutions that will or have listed their business entities on the Indonesia Stock Exchange and business entities that have accountability to the public. The purpose of this study was to analyze differences in financial performance as measured by liquidity, solvability and profitability ratios before and after the company was converted to IFRS Financial Accounting Standards. This research includes comparative research that compares financial statements using purposive sampling technique and it finds 6 companies that are consistently registered in the JII 2008-2015 period with the data analysis method used in this study in the form of Wilcoxon test due to abnormal data normality test. The results of this study indicate that the liquidity ratio measured by the current ratio (CR) and the solvability ratio ,easured by DER and DAR have no significant differences between before and after conversion to IFRS.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	IFRS, Liquidity Ratio, Solvability Ratio, Profitability Ratio, JII
Subjects:	H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > S1 Manajemen
Depositing User:	ADI PARKAWATI ASTUTI
Date Deposited:	04 May 2026 04:56
Last Modified:	04 May 2026 06:48
URI:	http://eprints.ums.ac.id/id/eprint/74341

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