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Penerapan International Financial Reporting Standards (IFDS) Mengenai Investment Propety Pengaruhnya Terhadap Laba Perusahaan (Studi kasus pada PT. Astra International Tbk., PT. Astra Otoparts Tbk., dan PT. Astra Graphia Tbk. yang terdaftar di BEI)

The Application of International Financial Reporting Standards (IFRS) About Investment Property Its Influence Toward Company’s Profit (Case study at PT. Astra International Tbk., PT. Astra Otoparts Tbk., and PT. Astra Graphia Tbk. listed in IDX) SKRIPSI Diajukan Untuk Memenuhi Salah Satu Syarat Sidang Guna Memperoleh Gelar Sarjana Ekonomi Program Studi Akuntansi Oleh : Ilham Panji Sutrisna 21106077 PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS KOMPUTER INDONESIA BANDUNG 2010

2010
Undergraduate Theses from JBPTUNIKOMPP / 2015-09-10 08:25:36
By : Ilham Panji Sutrisna NIM.21106077 , Perpustakaan UNIKOM
Created : 2010-08-16, with 20 files

Keyword : International Financial Reporting Standards, Investment Property dan Laba
Url : http://alumni unikom.ac.id

Pengadopsian International Financial Reporting Standards oleh berbagai







negara di dunia ikut mendorong Indonesia (IAI) untuk mengadopsinya juga. IFRS







merupakan standar akuntansi dan pelaporan keuangan yang berlaku secara







internasional, sehingga standar akuntansi dan pelaporan keuangan setiap negara







mempunyai keseragaman. Di negara-negara yang sudah menerapkan IFRS,







penerapan IFRS untuk yang pertama kali menyebabkan koreksi laba yang cukup







signifikan. Maka dilakukan penelitian untuk mengetahui penerapan IFRS







mengenai Investment Property, laba perusahaan dan dampak penerapan IFRS







mengenai Investment Property terhadap laba perusahaan.







Hubungan kuat atau lemahnya variabel X dan Y ditunjukkan melalui







Koefisien Korelasi Pearson, untuk mengetahui besarnya pengaruh penerapan







IFRS mengenai Investment Property terhadap laba menggunakan Analisis Regresi







Linier Sederhana, dan untuk mengetahui seberapa besar konstribusi variabel







digunakan rumus Koefisien Determinasi. Pengujian hipotesis dalam penelitian ini







menggunakan statistik uji t dua pihak dengan α = 0,05. Perolehan hasil analisis







tersebut diolah dengan menggunakan program SPSS versi 15 for Windows.







Berdasarkan analisis statistik menunjukkan adanya hubungan yang sangat







kuat dan searah (positif) antara penerapan IFRS mengenai Investment Property







dan laba. Peningkatan nilai properti investasi diikuti peningkatan laba perusahaan.







Kesimpulan dari analisis statistik tersebut adalah terdapat pengaruh yang







signifikan atas penerapan IFRS mengenai Investment Property terhadap laba.







Peningkatan laba juga dipengaruhi oleh faktor-faktor lain, seperti penghasilan







lain-lain, beban lain-lain, penjualan dan lain-lain. Penulis menyarankan kepada







peneliti selanjutnya supaya memperbanyak sampel yang diteliti.

Description Alternative :

The adoption of International Financial Reporting Standards by another







countries in the world, Indonesia (IAI) adopts IFRS too. IFRS is an accounting







standards and financial reporting that apply internationally, so that accounting







standards and financial reporting of each country has its uniformity. In countries







that have implemented IFRS, the application of IFRS for the first time make a







significant correction of income. So to investigate the application of IFRS about







Property Investment, the company’s profit and the impact of applying IFRS about







Investment Property toward company’s profit.







Correlation between X and Y variable is shown through the Correlation







Coefficient of Pearson, Analysis of Regresi Simple Linear is used to know the







level of influence IFRS implementation about Investment Property to profit, and to







know how big the variable constribution is used the Coefficient formula of







Determination. Examination of hypothesis in this research use statistic t test two







side with α = 0,05. Acquirement of the analysis result is processed by using







program of SPSS version 15 for Windows.







Based on statistical analysis showed a very strong relationship and the







directional correlation between IFRS implementation about Investment Property







and profits. Increasing the value of investment property followed by company’s







profit. Conclusions from the analysis of these statistics is that there is significant







effect on the IFRS implementation about Investment Property to profits.







Increased profits are also influenced by other factors, such as other incomes,







other expenses, sales and the other. The writer suggests to the next researcher to







increase sample for the research.

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