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Comparative Analysis Of Financial Performance Before And After The Implementation Of International Financial Reporting Standard (IFRS) (Empirical Study on Mining Sector Companies Listed on the Indonesia Stock Exchange)

Jurnal Cakrawala Akuntansi · Vol. 15 No. 2 (2023) · hlm. 173–183

DOI
10.22437/jca.v15i2.46742
ISSN
3123-1918, 1979-4851
Terbit
2023-08-01
Penerbit
Faculty of Economics and Business Universitas Jambi
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

This study aims to examine differences in financial performance before and after the adoption of International Financial Reporting Standards (IFRS) in mining companies listed on the Indonesia Stock Exchange. Financial performance is assessed using profitability (ROA, ROE), solvency (DAR, DER), and liquidity (CR, QR) ratios. A comparative quantitative approach was employed, analyzing company data from periods prior to and following IFRS implementation. The results show that IFRS adoption led to noticeable differences in return on assets and current ratio, indicating a shift in asset utilization efficiency and liquidity management. However, return on equity, debt ratios, and quick ratio did not show significant changes, suggesting that IFRS implementation had limited influence on capital structure and short-term liquidity measures in the mining sector. These findings imply that IFRS adoption may selectively impact certain financial aspects, particularly those related to internal efficiency and operational cash flow. For corporate managers, aligning financial strategies with IFRS standards can enhance decision-making and performance evaluation. Regulators may also benefit from understanding the sector-specific effects of IFRS to ensure relevant and effective policy implementation. Investors are encouraged to consider both the opportunities and limitations of IFRS-based reports in their financial analysis.

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  • Universitas Jambi
  • State University of Semarang
  • Andalas University
  • Afiliasi tidak diketahui
  • Organisasi berbeda
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Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Wiralestari WiralestariUniversitas Jambi2
Fredy OlimsarUniversitas Jambi2
Yuliana YulianaUniversitas Jambi2
Reni YustienUniversitas Jambi2
Riski HernandoUniversitas Jambi2
NurhayaniAfiliasi tidak diketahui1
WiralestariAfiliasi tidak diketahui1
Rosmeli RosmeliUniversitas Jambi1
Novita EkasariUniversitas Jambi1
Haryadi HaryadiState University of Semarang1
Enggar Diah Puspa ArumUniversitas Jambi1
Afrizal AfrizalAndalas University1
Yuliana YulianaUniversitas Jambi1
Edy ArisondhaUniversitas Jambi1
Nurhayani NurhayaniUniversitas Jambi1
Wira LestariAfiliasi tidak diketahui1
Novita Ekasari Dearmi ArtisAfiliasi tidak diketahui1
Nyimas Dian MaisyarahUniversitas Jambi1
Nyimas Rania Kharissa LutfiaUniversitas Jambi1
Fitrini MansurUniversitas Jambi1
Lian Undari Permata SariUniversitas Jambi1
Iskandar SamUniversitas Jambi1
Zazatia ZazatiaUniversitas Jambi1
Widya Ika JulianaUniversitas Jambi1
Muhammad Ariel Jackviando SitumorangUniversitas Jambi1
Fitriatul TakiahUniversitas Jambi1
Yuliana YulianaUniversitas Jambi1
Nela SafeliaUniversitas Jambi1
Sulthoni FiqriUniversitas Jambi1
Aprillia MutiyaUniversitas Jambi1
Zirda KurniaAfiliasi tidak diketahui1
Muti'a AzkiaAfiliasi tidak diketahui1
Yudi YudiAfiliasi tidak diketahui1
mellyAfiliasi tidak diketahui1
Wiwik TiswiyantiUniversitas Jambi1
Melly Maragretha YuliantiUniversitas Jambi1
Wirmie Eka PutraUniversitas Jambi1

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Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/jca/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">Comparative Analysis Of Financial Performance Before And After The Implementation Of International Financial Reporting Standard (IFRS) (Empirical Study on Mining Sector Companies Listed on the Indonesia Stock Exchange)</dc:title>
	<dc:creator xml:lang="en">Riani, Nita</dc:creator>
	<dc:creator xml:lang="en">Yuliusman, Yuliusman</dc:creator>
	<dc:creator xml:lang="en">Friyani, Rita</dc:creator>
	<dc:subject xml:lang="en">IFRS</dc:subject>
	<dc:subject xml:lang="en">return on assets (ROA) and return on equity (ROE)</dc:subject>
	<dc:subject xml:lang="en">debt to asset ratio (DAR)</dc:subject>
	<dc:subject xml:lang="en">debt to equity ratio (DER)</dc:subject>
	<dc:subject xml:lang="en">current ratio (CR)</dc:subject>
	<dc:subject xml:lang="en">quick ratio (QR)</dc:subject>
	<dc:description xml:lang="en">This study aims to examine differences in financial performance before and after the adoption of International Financial Reporting Standards (IFRS) in mining companies listed on the Indonesia Stock Exchange. Financial performance is assessed using profitability (ROA, ROE), solvency (DAR, DER), and liquidity (CR, QR) ratios. A comparative quantitative approach was employed, analyzing company data from periods prior to and following IFRS implementation.
The results show that IFRS adoption led to noticeable differences in return on assets and current ratio, indicating a shift in asset utilization efficiency and liquidity management. However, return on equity, debt ratios, and quick ratio did not show significant changes, suggesting that IFRS implementation had limited influence on capital structure and short-term liquidity measures in the mining sector.
These findings imply that IFRS adoption may selectively impact certain financial aspects, particularly those related to internal efficiency and operational cash flow. For corporate managers, aligning financial strategies with IFRS standards can enhance decision-making and performance evaluation. Regulators may also benefit from understanding the sector-specific effects of IFRS to ensure relevant and effective policy implementation. Investors are encouraged to consider both the opportunities and limitations of IFRS-based reports in their financial analysis.</dc:description>
	<dc:publisher xml:lang="en">Faculty of Economics and Business Universitas Jambi</dc:publisher>
	<dc:date>2023-08-01</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/jca/article/view/46742</dc:identifier>
	<dc:identifier>10.22437/jca.v15i2.46742</dc:identifier>
	<dc:source xml:lang="en">Jurnal Cakrawala Akuntansi; Vol. 15 No. 2 (2023): Jurnal Cakrawala Akuntansi ; 173-183</dc:source>
	<dc:source>3123-1918</dc:source>
	<dc:source>1979-4851</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/jca/article/view/46742/21663</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Nita Riani, Yuliusman, Rita Friyani</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>