ANALISIS PERBANDINGAN PENINGKATAN FOREIGN DIRECT INVESTMENT (FDI) SEBELUM DAN SESUDAH PENERAPAN INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) (Studi Empiris Pada Negara ASEAN: Indonesia, Malaysia, Myanmar, Filipina, dan Singapura)

RAMELAN, RAMELAN (2020) ANALISIS PERBANDINGAN PENINGKATAN FOREIGN DIRECT INVESTMENT (FDI) SEBELUM DAN SESUDAH PENERAPAN INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) (Studi Empiris Pada Negara ASEAN: Indonesia, Malaysia, Myanmar, Filipina, dan Singapura). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

Globalization of the world leads to the need for communication tools that can be accepted globally, as a communication tool between investors and entities, IFRS acts as a standard to facilitate users of financial statements to help them to compare financial statement information between entities around the world. IFRS as one of government good commitment toward openness of the global economy which has a positive effect on improving the investment growth in a country. The ASEAN region as one of the investment destination areas successfully absorbed FDI in 2007 and in 2015 the ASEAN region absorbed investment at 16% of the total FDI worldwide. This research analyzes the comparison of the increase in FDI in ASEAN member countries before the implementation of IFRS and after implementing IFRS. This research aim to know the answer of the question whether there is a difference in the increment in foreign direct investment after a country has implemented IFRS. The research use a paired t test method (t-test) with secondary data, in the form of annual FDI reports from worldbank.org for ASEAN countries that had been implemented IFRS at least three years. To prove the hypothesis that had been developed, a paired samples T test is carried out with the value of sig (2tailed). Whether the value smaller or greater than 0.1 (? = 10%). The results of the research shows that there are differences in the increase in FDI in ASEAN member countries that have implemented IFRS. The amount of foreign direct investment in Indonesia, Singapore, Malaysia, Philippines and Myanmar and the FDI growth rate in this research period showed positive results. Keywords: IFRS, FDI, Financial Reports Globalisasi dunia menuntun di butuhkannya alat komunikasi yang bisa diterima secara global, sebagai alat komuniasi antara investor dan entity, IFRS berperan sebagai standar memfasilitasi pengguna laporan keuangan sehingga dapat membandingkan informasi keuangan entitas antarnegara di berbagai belahan dunia. IFRS adalah salah satu sikap suatu negara dalam menunjukkan good commitment terhadap keterbukaan perekonomian yang berpengaruh positif meningkatkan iklim investasi. Kawasan ASEAN sebagai salah satu kawasan tujuan investasi sukses menyerap FDI ditahun 2007 dan di 2015 kawasan ASEAN menyerap investasi diangka 16% dari total FDI seluruh dunia. Penelitian ini menganalisis perbandingan peningkatan FDI pada negara-negara anggota ASEAN sebelum penerapan IFRS dan sesudah menerapkan IFRS. Tujuan dari penelitian ini adalah untuk menjawab FDI tahunan negara-negara ASEAN yang telah menerapkan IFRS minimal tiga tahun pada worldbank.org. Untuk membuktikan hipotesis yang telah disusun, maka dilakukan uji paired samples test dengan nilai sig.(2tailed). Apakah nilainya lebih kecil atau lebih besar dari 0.1 (? = 10%). Hasil penelitian menunjukkan terdapat perbedaan peningkatan FDI di negara anggota ASEAN yang telah menerapkan IFRS. Besar nya investasi asing langsung di negara Indonesia, Siangapura, Malaysia, Filipina dan Myanmar dan tingkat pertumbuhannya pada periode penelitian menunjukan hasil peningkatan yang positif. Kata kunci: IFRS, FDI, Laporan Keuangan

Item Type: Thesis (S1-Sarjana)
NIM: 43212120052
Uncontrolled Keywords: IFRS, FDI, Laporan Keuangan
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 02 Sep 2020 05:47
Last Modified: 02 Sep 2020 05:47
URI: http://repository.mercubuana.ac.id/id/eprint/56855

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