Abstract: The financial performance is measured by using a profitability ratio that consists of Return on Assets (ROA), Return on Equity (ROE), Profit Margin (PM) and Return on Investment (ROI). The objective of this research is to analyze the gap of financial performance before and after implementing ISAK No. 29 on mining companies. This study using 10 samples from 39 mining companies before being applied ISAK No. 29 that listed in Indonesia Stock Exchange in the period 2014-2015 and the samples must meet the criteria. The difference analysis tool using t-test paired. From testing, t-test paired results are 0.421 for ROA, 0.380 for ROE, 0.268 for PM and 0.384 for ROI, the score of Sig. are higher than 0.05, means haven’t significant different between before and after applying of ISAK No. 29.
Sutoyo and Sujatmika , 2017. Analysis of Financial Performance before and after Implemented ISAK No. 29 in Mining Companies. Journal of Engineering and Applied Sciences, 12: 3914-3918.