?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+PENERAPAN+IFRS+TERHADAP+RETURN+SAHAM+PADA+PERUSAHAAN+SEKTOR+PROPERTY%2C+REAL+ESTATE%2C+DAN+KONSTRUKSI+BANGUNAN+DI+BURSA+EFEK+INDONESIA&rft.creator=+SANI+NURBANI+%2C+1511031141&rft.subject=HB+Economic+Theory&rft.description=Penelitian+ini+secara+umum+bertujuan+untuk+memberikan+bukti+empiris+tentang+pengaruh+penerapan+IFRS+terhadap+return+saham+pada+perusahaan+sektor+property%2C+real+estate+dan+konstruksi+bangunan+di+Bursa+Efek+Indonesia.+Tujuan+dari+penelitian+ini+adalah+untuk+memperluas+wawasan+mengenai+pengaruh+penerapan+IFRS+terhadap+return+saham+yang+telah+dilakukan+oleh+Pemerintah+Republik+Indonesia+mulai+tahun+2012+khususnya+pada+perusahaan+di++Sektor+Property%2C+Real+Estate%2C+dan+Konstruksi+Bangunan.%0D%0APenelitian+ini+dilakukan+pada+perusahaan-perusahaan+di++Sektor+Property%2C+Real+Estate%2C+dan+Konstruksi+Bangunan+yang+sahamnya+telah+terdaftar+di+Bursa+Efek+Indonesia.+Pemilihan+sampel+pada+perusahaan+ini+yaitu+pada+perusahaan+yang+memiliki+data+perdagangan+saham+serta+laporan+keuangan+yang+lengkap+mulai+tahun+2007+sampai+dengan+2016.%0D%0ABeberapa+kesimpulan+yang+diambil+dari+hasil+pengujian+dalam+penelitian+ini+adalah+penerapan+IFRS+telah+mengubah+pengakuan+pendapatan+pada+perusahaan+sektor+properti%2C+real+estate%2C+dan+konstruksi+bangunan+sehingga+terdapat+perubahan+profitabilitas+perusahaan+yang+diwakili+oleh+ROA+dan+NPM.+Perubahan+informasi+tersebut+menyebabkan+perubahan+harga+saham+dan+return+saham+yang+didapatkan+ikut+berubah+ke+arah+yang+lebih+baik.+Pengaruh+penerapan+IFRS+dengan+return+saham+pada+perusahaan+sektor+properti%2C+real+estate%2C+dan+kontruksi+bangunan+tersebut+signifikan.+%0D%0AKata+Kunci+%3A+Pengaruh%2C+IFRS%2C+return+saham%2C+properti%2C+real+estate%2C+konstruksi+bangunan%2C+Bursa+Efek+Indonesia%2C+BEI%0D%0A%0D%0AABSTRACT%0D%0A%0D%0A%0D%0AThis+study+aims+to+provide+empirical+evidence+of+the+effect+of+applying+IFRS+to+stock+returns+on+property%2C+real+estate+and+building+construction+companies+in+Indonesia+Stock+Exchange+(IDX+or+BEI).+The+purpose+of+this+study+is+to+extend+the+insight+into+the+effect+of+the+application+of+IFRS+on+stock+returns+that+have+been+made+by+the+Government+of+the+Republic+of+Indonesia+beginning+in+2012%2C+especially+in+companies+in+the+Property%2C+Real+Estate%2C+and+Building+Sector.%0D%0AThis+study+was+conducted+on+companies+in+the+Property%2C+Real+Estate%2C+and+Building+Sectors+whose+shares+have+been+listed+on+the+Indonesia+Stock+Exchange.+Sample+selection+at+this+company+is+on+company+that+has+share+trading+data+and+complete+financial+report+from+2007+until+2016.%0D%0ASome+of+the+conclusions+drawn+from+the+test+results+in+this+study+were+the+adoption+of+IFRS+that+changed+the+revenue+recognition+of+property%2C+real+estate%2C+and+building+construction+companies+so+that+there+was+a+change+in+profitability+of+companies+represented+by+ROA+and+NPM.+Changes+in+such+information+result+in+changes+in+stock+prices+and+stock+returns+that+have+come+to+change+for+the+better.+The+effect+of+applying+IFRSs+with+stock+returns+to+property+companies%2C+real+estate%2C+and+building+construction+is+significant.%0D%0A%0D%0AKeywords%3A+%09Influence%2C+IFRS%2C+stock+return%2C+property%2C+real+estate%2C+building+construction%2C+Indonesia+Stock+Exchange%2C+IDX%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS+&rft.date=2018-01-26&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F30557%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F30557%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F30557%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=+++SANI+NURBANI+%2C+1511031141++(2018)+PENGARUH+PENERAPAN+IFRS+TERHADAP+RETURN+SAHAM+PADA+PERUSAHAAN+SEKTOR+PROPERTY%2C+REAL+ESTATE%2C+DAN+KONSTRUKSI+BANGUNAN+DI+BURSA+EFEK+INDONESIA.++FAKULTAS+EKONOMI+DAN+BISNIS+%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F30557%2F