?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PERBANDINGAN+KINERJA+KEUANGAN+PERUSAHAAN+MINYAK+DAN+GAS+YANG+TERDAFTAR+DI+BURSA+EFEK+INDONESIA+BERDASARKAN+PSAK+29+DAN+PSAK+64+(ADOPSI+IFRS)&rft.creator=UMAIMAH%2C+1111031113&rft.subject=HD28+Management.+Industrial+Management&rft.subject=HF5601+Accounting&rft.description=ABSTRAK+%0D%0APenelitian+bertujuan+untuk+mengetahui+apakah+terdapat+perbedaan+kinerja+keuangan+perusahaan+sebelum+dan+sesudah+mengadopsi+IFRS+dengan+mengukur+kinerja+keuangan+berdasarkan+PSAK+29+dan+PSAK+64+yang+diproksikan+oleh+rasio+likuiditas%2C+profitabilitas+dan+aktivitas.+perbedaan+mendasar+dari+kedua+PSAK+tersebut+adalah+perbedaan+pengakuan+aset+dan+pengakuan+biaya+eksplorasi+dan+evaluasi.%0D%0AMetode+pemilihan+sampel+yang+digunakan+adalah+metode+purposive+judgement+sampling.+Kriteria+yang+diajukan+untuk+pengambilan+sampel+pada+penelitian+ini+adalah+sebagai+berikut%3A+1)+Perusahaan+minyak+dan+gas+yang+terdaftar+di+BEI+dan+menerbitkan+laporan+keuangan+tahunan+yang+berpedoman+pada+PSAK+29+dan+PSAK+64.+2)+Perusahaan+minyak+dan+gas+yang+melakukan+eksplorasi+sumber+daya+mineral+di+Indonesia+dan+merupakan+industri+hulu+dalam+pertambangan.+Berdasarkan+kriteria+didapatkan+tujuh+perusahaan+minyak+dan+gas+yang+dijadikan+sampel.%0D%0AHasil+penelitian+menunjukan+bahwa+tidak+terdapat+perbedaan+signifikan+kinerja+keuangan+berdasarkan+PSAK+29+dan+PSAK+64+(Adopsi+IFRS).+Kelima+variabel+operasional+secara+statistik+lebih+besar+dari+tingkat+signifikansi+yang+telah+ditentukan+yaitu+0%2C05+sehingga+keseluruhan+hipotesis+ditolak+atau+dengan+kata+lain+tidak+terdapat+perbedaan+signifikan+kinerja+keuangan+sebelum+dan+sesudah+adopsi+IFRS.%0D%0AKata+kunci+%3A+PSAK+29%2C+PSAK+64+(Adopsi+IFRS)%2C+Rasio+lancar%2C+ROA%2C+ROE%2C+Perputaran+modal+kerja%2C+Perputaran+total+aset.%0D%0A%0D%0A%0D%0AABSTRACT%0D%0AThe+study+was+conducted+to+see+whether+there+is+difference+in+the+companies%E2%80%99s+financial+performances+before+and+after+implementingIFRS%2C+which+were+measured+against+PSAK+(IFAS)+29+and+PSAK+(IFAS)+64%2C+proxied+byliquidity%2C+profitability%2C+and+activity+ratios.+The+main+differencebetween+both+PSAKs+is+in+terms+of+asset+approval+and+cost+approval+of+exploration+and+evaluation.%0D%0AThe+sample+was+selected+through+purposive+judgment+sampling%2C+using+the+following+criteria%3A+1)+IDX-registered%2C+oil+and+gas+companies+that+publishes+theircomprehensive+annual+financial+reports%3B+2)+the+comprehensive+annual+financial+reports+must+abide+by+PSAK+29+and+PSAK+64%3B+and+3)+oil+and+gas+companies+that+perform+mineral+exploration+in+Indonesia+and+that+belong+to+upstream+mining+industry.Seven+oil+and+gas+companies+were+singled+out+according+to+these+criteria.%0D%0AAnalyses+indicate+that+there+is+no+significant+difference+in+financial+performance+based+on+PSAK+29+and+PSAK+64+(adopted+from+IFRS).+Statistics+reveal+that+the+companies%E2%80%99+current+ratio+is+0.441%2C+ROA+0.846%2C+ROE+0.822%2C+working+capital+turnover+ratio+0.526+and+total+asset+turnover+ratio+0.863.+These+five+operational+variables+are+statistically+greater+than+the+significance+level+0.05%2C+so+that+all+hypotheses+are+safely+rejected.+In+other+words%2C+there+is+no+significant+difference+in+financial+performance+before+and+after+the+adoptionof+IFRS.%0D%0AKeywords%3A+PSAK+29%2C+PSAK+64+(IFRS+adoption)%2C+Current+Ratio%2C+ROA%2C+ROE%2C+Working+Capital+Turnover%2C+Total+Asset+Turnover&rft.publisher=Fakultas+Ekonomi+dan+Bisnis&rft.date=2015-10-22&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F14147%2F10%2FCOVER%2520LUAR.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F14147%2F12%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F14147%2F11%2FCOVER%2520DALAM.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F14147%2F1%2FMOTO.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F14147%2F13%2FABSTRACT.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F14147%2F4%2FLEMBAR%2520PENGESAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F14147%2F2%2FLEMBAR%2520PERSETUJUAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F14147%2F3%2FLEMBAR%2520PERNYATAAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F14147%2F5%2FHALAMAN%2520PERSEMBAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F14147%2F22%2FDAFTAR%2520ISI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F14147%2F6%2FDAFTAR%2520TABEL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F14147%2F7%2FDAFTAR%2520LAMPIRAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F14147%2F9%2FDAFTAR%2520GAMBAR.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F14147%2F14%2F10.%2520SANWACANA.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F14147%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