Dampak Penerapan International Financial Reporting Standard Terhadap Investasi Langsung Asing di Negara Asia
DOI:
https://doi.org/10.32493/skt.v3i3.4454Keywords:
investasi langsung asing, international financial reporting standard (IFRS)Abstract
Penelitian ini bertujuan untuk menganalisis dampak penerapan IFRS terhadap arus investasi langsung. Populasi yang di gunakan dalam penelitian ini adalah negara – negara yang ada di Asia dengan sampel yang digunakan dalam penelitian ini yaitu 23 negara yang menggunakan IFRS dan memiliki pasar modal dengan periode pengamatan selama sembilan tahun yang dimulai dari tahun 2006 hingga 2014 sehingga pada penelitian ini terdapat sebanyak 207 observasi. Untuk menganalisis hipotesis, penelitian ini menggunakan analisis regresi linier berganda dengan model variabel dummy yang diolah dengan bantuan aplikasi SPSS versi 23. Hasil analisis dalam penelitian ini menunjukkan penerapan IFRS dengan modifikasi dan parsial berpengaruh positif terhadap investasi langsung asing
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