COMPARISONAL ANALYSIS OF BANKING FINANCIAL  PERFORMANCE BEFORE AND AFTER ADOPTING IFRS

Achmad Daengs GS; Enny Istanti; Diana Zuhro; Retno Susanti; Ruhan Sanusi; Sutini Sutini; Bramastyo Kusumonegor

doi:10.55606/ijemr.v1i3.37

COMPARISONAL ANALYSIS OF BANKING FINANCIAL PERFORMANCE BEFORE AND AFTER ADOPTING IFRS

Authors

Achmad Daengs GS University 45 Surabaya, Indonesia
Enny Istanti Bhayangkara University Surabaya, Indonesia
Diana Zuhro University of 45 Surabaya, Indonesia
Retno Susanti University of 45 Surabaya, Indonesia
Ruhan Sanusi Bhayangkara University Surabaya, Indonesia
Sutini Sutini University of 45 Surabaya, Indonesia
Bramastyo Kusumonegor Bhayangkara University Surabaya, Indonesia

DOI:

https://doi.org/10.55606/ijemr.v1i3.37

Keywords:

Banks, Financial Statements, IFRS, Paired sample t-test.

Abstract

This research aims to analyze the comparison of financial performance of banks before and after the adoption of International Financial Reporting Standards (IFRS) in Indonesia. The type of data used is secondary data taken from the balance sheets of banks listed on the Indonesia Stock Exchange (IDX) for the period 2010-2013. The variables used are financial ratios with Capital Adequacy Ratio (CAR), Return on Assets (ROA), Return on Equity (ROE), Loan to Deposit Ratio (LDR) and Non Performing Loan (NPL) indicators. This study uses quantitative methods, data were analyzed with a paired t-test. The results show that the implementation of IFRS has no impact on the financial performance of banks, because in principle the implementation of IFRS is not directly aimed at improving performance.

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Published

2022-11-14

How to Cite

Achmad Daengs GS, Enny Istanti, Diana Zuhro, Retno Susanti, Ruhan Sanusi, Sutini Sutini, & Bramastyo Kusumonegor. (2022). COMPARISONAL ANALYSIS OF BANKING FINANCIAL PERFORMANCE BEFORE AND AFTER ADOPTING IFRS. International Journal of Economics and Management Research, 1(3), 09–16. https://doi.org/10.55606/ijemr.v1i3.37