Guedez, Ricardo Jose and Lingga, Margaretha (2015) The Impact of International Finance Reporting Standards (IFRS) Towards Financial Performance Publicly Listed Multifinance Industry in Indonesia: Case Study: 2009 – 2014. Bachelor thesis, Swiss German University.

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Abstract

This research analyzes the impact of conversion standard introduced in 2012 towards Multifinance industry financial report in Indonesia before IFRS was introduced starting from 2009 following the full implementation that has continued until 2014. The variable being observed is pre and post IFRS towards financial performance which is measured with receivable turnover, debt to equity ratio, asset turnover ratio, time interest earned ratio, debt to asset ratio, earning per share, and stock value. In terms of data, financial statements of each company are divided quarterly to obtain a strong result. The result shows that IFRS have a significant relationship with financial ratios such as DER, ATO, and DAR. On the other hand, it does not have a significant relationship with RTO and TIER. Moreover, IFRS have a significant relationship with stock value in BVPS while EPS do not. For further research in the future, the researcher suggest to analyze a bigger sample with more years between pre-IFRS and post-IFRS to have a clearer and stronger result to find evidence of changes in its financial performance.

Item Type:	Thesis (Bachelor)
Uncontrolled Keywords:	IFRS; Financial Performance; Multifinance.
Subjects:	H Social Sciences > HF Commerce > HF5001 Business H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance.
Divisions:	Faculty of Business Administration and Communication > Department of Business Administration
Depositing User:	Atroridho Rizky
Date Deposited:	05 Nov 2020 14:46
Last Modified:	05 Nov 2020 14:46
URI:	http://repository.sgu.ac.id/id/eprint/1576

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