PENGARUH IMPLEMENTASI IFRS DALAM INDEKS GRAY: LEVERAGE, LIKUIDITAS, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN

NAUFAL RAIHAN MANOPPO (2022) PENGARUH IMPLEMENTASI IFRS DALAM INDEKS GRAY: LEVERAGE, LIKUIDITAS, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN. S1 thesis, Universitas Muhammadiyah Yogyakarta.

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Abstract

The objective of the study was to determine the effect of IFRS Implementation in the Gray Index: Leverage, Liquidity, and Profitability of Financial Statements. The independent variable in this study were the gray Leverage Index, the Gray liquidity Index, and the Profitability Index, and the dependent variablewas the Financial Statement Disclosure. The sample of this study was banking companies listed on the IDX. This study used teh purposive sampling and obtained the sample of 38 banking companies. The data collection was done by the method of collecting data obtained from the banking financial statement obtainedfrom the website idx.com and processed using SPSS statictic 25. Based on the result of the analysis showed that the Gray Leverage Index, Gray Liquidity Index, and the Gray Profitability Index affected the Disclosure of Financial Statement

Item Type: Thesis (S1)
Uncontrolled Keywords: GRAY LEVERAGE INDEX, GRAY LIQUIDITY INDEX, THE GRAY PROFITABILITY, AND FINANCIAL STATEMENT DISCLOSURE
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: M. Erdiansyah
Date Deposited: 20 May 2022 02:58
Last Modified: 20 May 2022 02:58
URI: https://etd.umy.ac.id/id/eprint/31467

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