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.

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User Username Password Remember me. While the secondary data used in this study is the data about the convergence of IFRS Roadmap by relevant agencies with the literature method. In addition, this study also linked the application of IFRS and auditing areas that are still few in Indonesia. The primary data used were structured interviews and questionnaires using instruments Marshal. These factors are expected to increase ifs audit fees.

Isu Global Konvergensi IFRS: Masalah Pengukuran Menggunakan Fair Value Accounting – Neliti

They assume that the IFRS beneficial for their company, but the time given to prepare the implementation is considered too short. The result of the research shows that firm size has significant effect to audit fee, profitability level has significant effect to audit fee. The itrs used in this study are primary and secondary data. The multiple regression analysis is the methoduse to analyse the hypotesis.


By using purposive sampling, found that companies are proper sample of the research. Data obtained from the questionnaires were analyzed using qualitative analysis techniques.

The results shows that IFRS convergence and political cost havenegative effect and significantly on accounting conservatism. Thereafter, firm size, profitability level, KAP type and audit fee were tested using multiple linear regression analysis found in SPSS version 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.

Based on a work at http: User Username Password Remember me. User Username Password Remember me. This study is a modification of Ulfasari research 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 study adds independent variables and uses secondary data from manufacturing companies listed on the BEI This instrument was chosen because it is expected to provide information about knowledge and perceptions of individuals regarding IFRS more easily.


Implementation, roadmap, convergence, IFR. This study aims to examine the determinants of external audit fees in IFRS convergence.

Abstract 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 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.


Tazkia Islamic Finance and Business Review

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.

In addition, according to finance staff, auditors kobvergensi tax staff feel their understanding of IFRS has not been adequately. Dependent variable in this research is accounting conservatism.

This research use purposive sampling method and get sample as many as companies. Sample used in this researchare companies which are listed at BEI in While KAP type has no significant effect on audit fee.

Before the regression test, the data were first tested using the classical assumption test. There are several factors that are expected to affect audit fees such as firm size, profitability level and KAP konveegensi. The results of this study indicate that most practitioners already know and have been trained primarily at the executive level.