PRADHANA, RAKA PUTRA (2015) ANALISIS PERBANDINGAN PROSPEK DAN RISIKO BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA SEBELUM DAN SETELAH PENERAPAN SAK IFRS. Other thesis, POLITEKNIK NEGERI SRIWIJAYA.
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Abstract
This studyaimed todetermine differences inprospectandriskof BUMNlistedon the IDXbeforeandafterthe application ofIFRSAccounting Standards. The variables usedin this studyisDER, DAR, ROA, andROE. The data usedin this studyarepanel data, whichis takenfromthe annualreport2011-2013of 14BUMN. The analysis techniqueusedispaired samplest-test.The resultsof this studyshowthatstate companies listedon the Stock Exchangein 2011-2012faced poor prospectandhave amoreriskafterapplication ofIFRSGAAP.
| Item Type: | Thesis (Other) |
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| Uncontrolled Keywords: | Prospect, risk, BUMN, IFRS Accounting Standards |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
| Divisions: | Accounting > Undergraduate Theses |
| Depositing User: | Mrs Trisni Handayani |
| Date Deposited: | 31 Mar 2016 03:11 |
| Last Modified: | 31 Mar 2016 03:11 |
| URI: | http://eprints.polsri.ac.id/id/eprint/2804 |
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