| Issue |
SHS Web Conf.
Volume 149, 2022
International Conference on Social Science 2022 “Integrating Social Science Innovations on Post Pandemic Through Society 5.0” (ICSS 2022)
|
|
|---|---|---|
| Article Number | 03010 | |
| Number of page(s) | 7 | |
| Section | Social Science | |
| DOI | https://doi.org/10.1051/shsconf/202214903010 | |
| Published online | 18 November 2022 | |
Building Contracts PSAK NO.34, Registered Manufacture Indonesia Stock Exchange (BEI)
1 Accounting Department, University of Bahaudin Mudhary Madura, Indonesia
2 Industrial Engineering Department, University of Trunojoyo Madura, Indonesia
* Corresponding author: liahmad@unibamadura.ac.id
The purpose of this study is to analyze and review the differences between reporting changes in equity before and after the adoption of IFRS, as well as to study the impact of reporting changes in equity on the return on investments. The sample used is a manufacturing company listed on the Indonesian Stock Exchange for four years from 2008 to 2011. Intentional sampling was used in the sampling method and the number of samples used was 16 from 132 manufacturers. Explanations are used in this type of research. Data analysis methods used simple linear regression analysis and hypothesis testing using a t (various) test or a paired sample test. The results of the analysis show that there is an impact between changes in inventory reporting and inventory performance. The t (difference) test shows that there is a difference in reporting changes in equity before and after the implementation of IFRS. This research is intended for potential researchers who wish to conduct a study comparing statements of changes in equity before and after the application of IFRS (International Financial Reporting Standards), as well as for researchers interested in resolving issues related to International Financial Reporting Standards. it will be useful. The impact of stock volatility reports on stock returns.
Key words: Recognition / Income assessment / Manufacturing enterprise
© The Authors, published by EDP Sciences, 2022
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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