Katalog Online Perpustakaan

Detail Katalog

Pengarang

AGNES PERMATASARI

Subject

FINANCIAL ACCOUNTING

[Abstrak]

This research aims to analyzes comparison of bank financial performance before and after adopting International Financial Report Standards in Indonesia. Type of data that used is secondary data derived from bak financial report registered in Indonesia Stock Exchange and Indonesia Capital Market Directory (ICMD) period 2010-2013. Variable that used is financial ratio with Capital Adequacy Ratio (CAR) indicator, Return on Asset (ROA), Return on Equity (ROE), Loan to Deposit Ratio (LDR), and Non Performing Loan (NPL). This research using quantitative method, then data be analyzed with Paired sample t-test. The result of the research indicating that IFRS implementation does not have impact on bank financial performance, due to in principle IFRS implementation is indirectly and explicitly intended to increasing performance of bank.
Key Words : Bank, Financial Performance, International Financial Report Standards, Paired Sample T-test.

Pembimbing

TRIANA MAYASARI

Penguji

  1. NURUL HASANAH USWATI DEWI
  2. TRIANA MAYASARI
  3. RISKI APRILLIA NITA

    Bahasa

    Nomor Klas

    SKR.SAR.273.15

    [Berkas]

    1. 9685_COVER.pdf
    2. 9685_ARTIKEL ILMIAH.pdf