TRANSISI MENUJU IFRS DAN DAMPAKNYA TERHADAP LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Yang Listing di BEI)

Abstract

This research aims to explore the impact of transtition to IFRS on financial statement on Indonesian listed company’s financial statement focusing on net profit, shareholder’s equity, gearing and liquidity. It also seeks to examine the differences on the four variables in companies that used Big 4 or non Big 4 auditors . This research employs Gray’s comparability index and it’s analyzed by chi Square test and Wilcoxon Mann Whitney test. Research’s population are all Indonesian listed companies on 2009. The sample consist of 214 listed companies. The sample selected by judgement sampling method. This research finds transition to IFRS has a significant impact on net profit, shareholder equity, liquidity and gearing. Transition to IFRS has a same impact to company that used Big four or non Big four auditor.