Perubahan Kinerja Keuangan Industri Manufaktur Sebelum Dan Setelah Penerapan ASEAN China Free Trade Agreement (ACFTA) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia)

Candra, Mira Octora Surya (2012) Perubahan Kinerja Keuangan Industri Manufaktur Sebelum Dan Setelah Penerapan ASEAN China Free Trade Agreement (ACFTA) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia). S1 thesis, STIE Indonesia Banking School.

Text (Naskah Lengkap) PERUBAHAN KINERJA..., Mira Octora Suryacandra, Ak.-IBS, 2011..pdf Restricted to Registered users only Download (2MB)

Abstract

This research began with the implementation of ASEAN China Free Trade Agreement (ACFTA) at 1st January 2010. This research wanted to know if the abolition of customs duties to ASEAN countries and China in order to ACFTA will impact on corporate financial performance. Therefore, there are several objectives that will be attend (1a) how changes in the financial performance of the asset turnover ratio, inventory turnover, operating profit margin, earnings per share, and net profit margin before and after implementation of the ASEAN China Free Trade Agreement (ACFTA). (1b) whether these ratios change brings significant difference in company performance (2) which manufacturing industry that have the most significant different for their financial performance. This research conducted in five industries there are food and beverage, electronics, textiles, plastic and chemicals. The results of the calculation of the average shows a decline and rise in these ratios. Based on testing of paired samples T-test, the changes led to significant differences in the plastic industry to the ratios ROA and EPS, the chemical industry showed a significant difference to the ratio of OPM and NPM. While the industry showing the most significant change is the food and beverages because of significant differences on the inventory turnover ratio, NPM and EPS between before and after ACFTA. Results of manova testing showed no effect of financial ratios simultaneously to the application of ACFTA. And food and beverage industry has the most signifikan differences of financial performance. Keywords : ASEAN China Free Trade Agreement (ACFTA), financial performance, inventory turnover, ROA, OPM, NPM, asset turnover, EPS, Paired sample T test, manova test.

Item Type:	Thesis (S1)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Prodi S1 Akuntansi
Depositing User:	Ms Dyta Medina
Date Deposited:	04 Nov 2020 08:35
Last Modified:	14 Jun 2024 06:00
URI:	http://repository.ibs.ac.id/id/eprint/1312

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