财政部长关于资产重估的第29号条例前后财务业绩的差异检验

Q4 Social Sciences

Hong Kong journal of Social Sciences Pub Date : 2023-01-01 DOI:10.55463/hkjss.issn.1021-3619.61.37

Putri Ayu, R. Widuri, Herlin Tundjung Setijaningsih

{"title":"财政部长关于资产重估的第29号条例前后财务业绩的差异检验","authors":"Putri Ayu, R. Widuri, Herlin Tundjung Setijaningsih","doi":"10.55463/hkjss.issn.1021-3619.61.37","DOIUrl":null,"url":null,"abstract":": This research conducted two different tests of financial performance in the manufacturing industry in Indonesia. The purpose of the first test is to find empirical proof of the difference in financial performance before and after the Regulation of the Minister of Finance Number 29 Concerning Asset Revaluation. The purpose of the second test is to test the difference in financial performance when the company implements the revaluation method when the Minister of Finance Regulation Number 29 is still valid, compared to after the regulation is no longer valid. In this study, the financial performance used five proxies tested: operating profit margin (OPM), debt-to-equity ratio ( DER), total asset turnover (TATO), return on assets (ROA)","PeriodicalId":38983,"journal":{"name":"Hong Kong journal of Social Sciences","volume":"4 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Difference Tests of Financial Performance before and after the Regulation of the Minister of Finance Number 29 Concerning Asset Revaluation\",\"authors\":\"Putri Ayu, R. Widuri, Herlin Tundjung Setijaningsih\",\"doi\":\"10.55463/hkjss.issn.1021-3619.61.37\",\"DOIUrl\":null,\"url\":null,\"abstract\":\": This research conducted two different tests of financial performance in the manufacturing industry in Indonesia. The purpose of the first test is to find empirical proof of the difference in financial performance before and after the Regulation of the Minister of Finance Number 29 Concerning Asset Revaluation. The purpose of the second test is to test the difference in financial performance when the company implements the revaluation method when the Minister of Finance Regulation Number 29 is still valid, compared to after the regulation is no longer valid. In this study, the financial performance used five proxies tested: operating profit margin (OPM), debt-to-equity ratio ( DER), total asset turnover (TATO), return on assets (ROA)\",\"PeriodicalId\":38983,\"journal\":{\"name\":\"Hong Kong journal of Social Sciences\",\"volume\":\"4 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Hong Kong journal of Social Sciences\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.55463/hkjss.issn.1021-3619.61.37\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"Social Sciences\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Hong Kong journal of Social Sciences","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.55463/hkjss.issn.1021-3619.61.37","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"Social Sciences","Score":null,"Total":0}

引用次数: 0

摘要

本研究对印尼制造业的财务绩效进行了两种不同的测试。第一个检验的目的是寻找财政部长第29号关于资产重估的规定前后财务绩效差异的实证证明。第二个检验的目的是检验公司在财政部第29号条例仍然有效时实施重估方法与该条例不再有效后的财务绩效差异。在本研究中，财务绩效使用了五个代理测试:营业利润率(OPM)，债务权益比(DER)，总资产周转率(TATO)，资产收益率(ROA)。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

Difference Tests of Financial Performance before and after the Regulation of the Minister of Finance Number 29 Concerning Asset Revaluation

: This research conducted two different tests of financial performance in the manufacturing industry in Indonesia. The purpose of the first test is to find empirical proof of the difference in financial performance before and after the Regulation of the Minister of Finance Number 29 Concerning Asset Revaluation. The purpose of the second test is to test the difference in financial performance when the company implements the revaluation method when the Minister of Finance Regulation Number 29 is still valid, compared to after the regulation is no longer valid. In this study, the financial performance used five proxies tested: operating profit margin (OPM), debt-to-equity ratio ( DER), total asset turnover (TATO), return on assets (ROA)

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Hong Kong journal of Social Sciences Social Sciences-Social Sciences (all)

CiteScore

0.10

自引率

0.00%

发文量