ANALISIS PERBEDAAN RETURN SAHAM SEBELUM DAN SESUDAH IMPLEMENTASI IFRS

Tullah, Nicky Putri Fadillah (2014) ANALISIS PERBEDAAN RETURN SAHAM SEBELUM DAN SESUDAH IMPLEMENTASI IFRS. D3 thesis, Universitas Negeri Jakarta.

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Abstract

Nicky Putri Fadillah Tullah. 2011. 8323118269. Analisis Perbedaan Return Saham Sebelum dan Sesudah Implementasi IFRS. Program Studi DIII Akuntansi. Jurusan Akuntansi. Fakultas Ekonomi. Universitas Negeri Jakarta. With Indonesian accounting standards which must be adapted to international standards to make the price of the stock to go up or down so that the effect on the return of its shares. This condition requires a system of accounting and financial reporting in a uniform and acceptable by the various countries. In this study to perform calculations on a firm's stock returns, the authors use a sample of 20 listed in the 50 Most Active Stocks By Trading Volume in 2011 and 2012, the period used during the past 2 years due to the implementation of IFRS in Indonesia has been running for 2 years. The purpose of this observation is to determine the stock returns before and after implementation of IFRS. The method used is descriptive method in which this study gives a clear picture of the object under study by looking at the facts. The technique of collecting data by book study and documenter. From the results of this study it can be concluded that is a difference between stock returns before and after implementation of IFRS. In before period implementation of IFRS, stock return has decreased. Otherwise, in after period implementation of IFRS, stock returns has increased.

Item Type: Thesis (D3)
Additional Information: Pembimbing : Rida Prihatni, SE. Akt, M.Si
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting)
Divisions: Fakultas Ekonomi > D3 Akuntansi
Depositing User: Helda Romauli Siregar
Date Deposited: 22 Feb 2018 08:20
Last Modified: 22 Feb 2018 08:20
URI: http://repository.fe.unj.ac.id/id/eprint/3325

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