PRATIWI, Yonita (2019) Comparative Study in IFRS Adoption Impacts Between Indonesia and Malaysia Banking Sector. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

This research entitled Comparative Study in IFRS Adoption ImpactsBetween Indonesia and Malaysia Banking Sector. This research aimed to obtain the empirical evidence to find out the influence of IFRS on cost of capital, stock returnand stock risk of listed banking firms in Indonesia and Malaysia capital market. The research population are all listed banking firms in Indonesia and Malaysia Stock Exchange. The purposive sampling method used to determine thesample. There are 14 listed banking firms from Indonesia Stock Exchange and 6banking firms from Bursa Malaysia that chose as samples of the research. After conducting research using non-parametric method (Wilcoxon andMann Whitney), the research got the conclusions: (1) IFRS convergence reduce thecost of capital in Indonesia listed banking firms, (2) IFRS convergence reduce thecost of capital in Malaysia listed banking firms, (3) Cost of capital of listed bankingfirms in Indonesia and Malaysia has no difference after the implementation of IFRS,(4) The implementation of IFRS convergence improve the stock return of Indonesialisted banking firms, (5) The implementation of IFRS convergence does not improvethe stock return of Malaysia listed banking firms, (6) There is a difference betweenstock return of listed banking firms in Indonesia and Malaysia after theimplementation of IFRS, (7) The stock risk of Indonesia listed banking firms is notlower after the implementation of IFRS convergence, (8) The stock risk of Malaysialisted banking firms is not lower after the implementation of IFRS convergence, (9)There is a difference of stock risk between Indonesia listed banking firms andMalaysia listed banking firms after the implementation of IFRS convergence.The implication after conducting this research is the company in Indonesiaand Malaysia is expected to implement IFRS convergence. IFRS convergence isreducing the cost of capital of listed banking company in Indonesia and Malaysia.

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