This paper aims to describe one of the global issues of IFRS convergence in Indonesia which is the measurement by using the fair value in relation to the. STANDARISASI, HARMONISASI DAN KONVERGENSI IFRS (International Financial Reporting Standards and Practices). Veri Arsenal. Uploaded by. – American Accounting Association DOI: /jiar The Impact of Mandatory IFRS Adoption on. Accounting Quality: Evidence from Australia.
|Country:||Bosnia & Herzegovina|
|Published (Last):||15 January 2006|
|PDF File Size:||12.89 Mb|
|ePub File Size:||14.44 Mb|
|Price:||Free* [*Free Regsitration Required]|
Before the regression test, the data were first tested using the classical assumption test. While KAP type has no significant effect on audit fee.
Based on a work at http: Sample used in this researchare companies which are listed at BEI in The results of this study indicate that most practitioners already know and have been trained primarily at the executive level. The multiple regression analysis is the methoduse to analyse the hypotesis. This study was conducted to determine how understanding and readiness of businesses such as corporate executives, finance staff, accountants and tax staff in Palembang on IFRS convergence.
The data used in this study are primary and secondary data.
While the secondary data used in this study is the data about the convergence of IFRS Roadmap by relevant agencies ifrd the literature method. The primary data used were structured interviews and questionnaires using instruments Marshal.
Data obtained from the questionnaires were analyzed using qualitative analysis techniques. They assume that the IFRS beneficial for their company, but the time given to prepare the implementation is considered too short.
Independent variables in this research are IFRSconvergence, bonus plan which is proxied by the structure of managerial ownership, debtcovenant which is proxied by leverage, and political cost whichis proxied by firm size. Abstract This research aims to analyze and get empirical konvetgensi about the effect of IFRSconvergence, bonus plan, debt covenant, and political cost on accounting conservatism incompanies which are listed at BEI.
The result of the research shows that firm size has significant effect to audit fee, profitability level has significant effect to audit fee. This instrument was chosen because it is expected to provide information about konvrrgensi and perceptions of individuals regarding IFRS more easily. User Username Password Remember me.
Dependent variable in this research is accounting conservatism. These factors are expected to increase external audit fees. In addition, this study also linked the application of IFRS and auditing areas that are still few in Indonesia. Thereafter, firm size, konvergnsi level, KAP type and ifrw fee were tested using multiple linear regression analysis found in SPSS version There are several factors that are expected to affect audit fees such as firm size, profitability level and KAP type.
JURNAL AKUNTANSI UNESA
The biggest obstacle for businesses in applying IFRS convergence is the cost to be incurred for the development of knowledge, support and training consultants are quite expensive. This research aims to analyze and get empirical evidence about the effect of IFRSconvergence, bonus plan, debt covenant, and political cost on accounting conservatism incompanies which are listed at BEI.
This study is a modification of Ulfasari research User Username Password Remember me. The results shows that IFRS convergence and political cost havenegative effect and significantly on accounting conservatism.
Konvergensi IFRS by putri alqina on Prezi
By using purposive sampling, found that companies kpnvergensi proper sample of the research. In addition, according to finance staff, auditors and tax staff feel their understanding of IFRS has not been adequately. This study adds independent variables and uses secondary data from manufacturing companies listed on the BEI This research use purposive sampling method and get sample as many as companies.
This study aims to examine the determinants of external audit fees in IFRS convergence. Implementation, roadmap, convergence, IFR. User Username Password Remember me.