Analisis Perbedaan Nilai Properti Investasi, Total Aset Dan Laba Perusahaan Sebelum Dan Sesudah Penerapan PSAK 13 Adopsi IFRS Pada Seluruh Perusahaan Yang Terdaftar Di Bursa Efek Indonesia

Saputra, Sendhy (2014) Analisis Perbedaan Nilai Properti Investasi, Total Aset Dan Laba Perusahaan Sebelum Dan Sesudah Penerapan PSAK 13 Adopsi IFRS Pada Seluruh Perusahaan Yang Terdaftar Di Bursa Efek Indonesia. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to analyze the significant difference in values of investment property, total assets and company profit before and after the implementation of PSAK 13 adoption of IFRS. Population in this research are all companies listed in Indonesia Stock Exchange during 2007-2010. This study uses samples of selected companies that have applied PSAK 13 adoption of IFRS in 2008 and choose fair value model to measure their investment properties. By using purposive sampling method, the obtained samples are 13 companies listed in Indonesia Stock Exchange. Data analysis techniques in this study by Software SPSS version 17.00 which consists of a test for normality using the Kolmogorov-Smirnov One Sample Test, descriptive statistics and hypothesis testing with Paired Sample T-Test. The results of this study shows that: (1) There is a significant difference between the value of investment properties before and after implementation of PSAK 13 adoption of IFRS, (2) There is no significant difference between the total assets before and after implementation of PSAK 13 adoption of IFRS, and (3) There is no significant difference between company income before and after implementation of PSAK 13 adoption of IFRS.

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