?url_ver=Z39.88-2004&rft_id=1311031014&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=Dampak+Penerapan+PSAK+10+(Revisi+2010)+tentang+Perubahan+Nilai+Valuta%0D%0AAsing+terhadap+Kinerja+Perusahaan+Manufaktur+yang+Terdaftar+di+Bursa%0D%0AEfek+Indonesia+Tahun+2012-2016&rft.creator=ARUM+ISTI+CHAERANI+%2C+1311031014&rft.subject=HF5601+Accounting&rft.description=Sejak+1+Januari+2012%2C+PSAK+No.+10+revisi+2010+ini+mulai+diberlakukan.+Standar%0D%0Aini+menyatakan+bahwa%2C+mata+uang+fungsional+akan+digunakan+untuk+mengukur%0D%0Asemua+transaksi+yang+terjadi+dalam+perusahaan+dan+dapat+menjadi+mata+uang%0D%0Apenyajian.+Sejak+diberlakukannya+ditahun+2012%2C+ada+beberapa+perusahaan+yang%0D%0Amerubah+mata+uang+pelaporannya+dari+Rupiah+menjadi+US+Dollar.+Perubahan%0D%0Atersebut+akan+berpengaruh+pada+selisih+kurs.%0D%0APenelitian+ini+bertujuan+untuk+mengetahui+apakah+dampak+penerapan+PSAK+10%0D%0A(revisi+2010)+tersebut+menimbulkan+perbedaan+kinerja+perusahaan+yang+diukur%0D%0Adengan+Return+on+Asset+(ROA)%2C+Return+on+Equity+(ROE)%2C+dan+Net+Profit+Margin%0D%0A(NPM).+Metode+penelitian+untuk+menguji+hipotesis+penelitian+menggunakan+Uji%0D%0ABeda+Rata-Rata+dengan+populasi+perusahaan+manufaktur+yang+terdaftar+di+Bursa%0D%0AEfek+Indonesia+dengan+pemilihan+sampel+menggunakan+teknik+purposive%0D%0Asamlping.+Data+sampel+di+uji+menggunakan+uji+statistic+Kolmogorov-Smirnov+Z%0D%0A(1-Sample+K-S)+untuk+menguji+apakah+data+sampel+terdistribusi+normal.%0D%0AHasil+penelitian+menunjukkan+terdapat+perbedaan+kinerja+perusahaan+dengan+beda%0D%0Arata-rata+ROA+sebesar+0%2C00335+dan+signifikansi+0%2C030%2C+ROE+sebesar+0%2C00679+dan%0D%0Asignifikansi+0%2C032%2C+dan+NPM+sebesar+0%2C00412+dan+signifikansi+0%2C011.%0D%0AKata+Kunci+%3A+PSAK+10+(revisi+2010)%2C+selisih+kurs%2C+ROA%2C+ROE%2C+NPM%0D%0A%0D%0Aabstract%0D%0A%0D%0ASince+January%2C+1th+2012%2C+SFAS+No.+10+(revised+2010)+is+coming+into+effect.+This%0D%0Astandard+declared+that%2C+the+functional+currency+will+be+used+to+measure+all%0D%0Atransaction+that+occur+within+the+company+and+can+be+the+present+currency.+Since%0D%0Ait+was+enacted+in+2012%2C+there+are+some+companies+which+change+their+reporting%0D%0Acurrency+from+Rupiah+to+US+Dollar.+That+change+will+effect+on+exchange+rate+gap.%0D%0AThis+research+aims+to+determine+whether+the+impact+of+the+application+of+SFAS+10%0D%0A(revised+2010)+is+causing+differences+in+corporate+performance+as+measured+by%0D%0AReturn+on+Asset+(ROA)%2C+Return+on+Equity+(ROE)%2C+and+Net+Profit+Margin+(NPM).%0D%0AThe+research+method+is+to+test+the+research+hypothesis+using+the+average%0D%0Adifference+test+with+the+population+of+manufacturing+companies+which+listed+on%0D%0AIndonesia+Stock+Exchange+with+sample+selection+using+purposive+sampling%0D%0Atechnique.+The+sample+data+were+tested+using+Kolmogorov-Smirnov+Z+(1-Sample%0D%0AK-S)+statistical+test+to+test+wether+the+sample+data+were+normally+distributed.%0D%0AThe+result+of+this+research+showed+that+there+was+a+difference+of+company%0D%0Aperformance+with+average+difference+of+ROA+is+0%2C00335+and+significance+of+0%2C030%2C%0D%0AROE+of+0%2C00679+and+significance+0%2C032%2C+and+NPM+of+0%2C00412+and+significance+of%0D%0A0%2C011.%0D%0AKey+word+%3A+SFAS+No.+10+(revised+2010)+on+exchnage+rate+gap+%2C+ROA%2C+ROE%2C%0D%0ANPM&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS+&rft.date=2018-04-06&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F31180%2F1%2FABSTRAK%2520%2528ABSTRACT%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F31180%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F31180%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++ARUM+ISTI+CHAERANI+%2C+1311031014++(2018)+Dampak+Penerapan+PSAK+10+(Revisi+2010)+tentang+Perubahan+Nilai+Valuta+Asing+terhadap+Kinerja+Perusahaan+Manufaktur+yang+Terdaftar+di+Bursa+Efek+Indonesia+Tahun+2012-2016.++FAKULTAS+EKONOMI+DAN+BISNIS+%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F31180%2F