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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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. They iffs that the IFRS beneficial for their company, but the time given to prepare the implementation is considered too short.

User Username Password Remember me. The primary data used were structured interviews and questionnaires using instruments Marshal.

Konvergensi IFRS by putri alqina on Prezi

The results shows that IFRS convergence and political cost havenegative effect and significantly on accounting conservatism. This research aims to analyze and konvergenei empirical evidence about the effect of IFRSconvergence, bonus plan, debt covenant, and political cost on accounting conservatism incompanies which are listed at BEI.

This research use purposive sampling method and get sample as many as companies.


There are several factors that are expected to affect audit fees such as firm size, profitability level and KAP type. While KAP type has no significant effect on audit fee. Implementation, roadmap, kojvergensi, IFR. Dependent variable in this research is accounting conservatism.

By using purposive sampling, found that companies are proper sample of the research. The results of this study indicate that most practitioners already know and have been trained primarily at the executive level. While the secondary data used in this study is the data about the convergence of IFRS Roadmap by relevant ifrz with the literature method. Data obtained from the questionnaires were analyzed using qualitative analysis techniques.

This study adds independent variables and uses secondary data from manufacturing companies listed on the BEI These factors are expected to increase external audit fees. In addition, according to finance staff, auditors and tax staff feel their understanding of IFRS has not been adequately.

Before the regression test, the data were first tested using the classical assumption test. User Username Password Remember me. Thereafter, firm size, profitability level, KAP type and audit fee were tested using multiple linear regression analysis found in SPSS version The multiple regression analysis is the methoduse to analyse the hypotesis.

Based on a work ifgs http: In addition, this study also linked the application of IFRS and auditing areas that are still few in Indonesia. 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.



This study is a modification of Ulfasari research The result of the research shows that firm size has significant effect to audit fee, profitability level has significant effect to audit fee. 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.

The data used in this study are primary and secondary data. This study aims to examine the determinants of external audit fees in IFRS convergence.

This instrument was chosen because it is expected to provide information about knowledge and perceptions of individuals regarding IFRS more easily.

User Username Password Remember me. Abstract This research aims to analyze and get empirical evidence about the effect of Konvregensi, bonus plan, debt covenant, and political cost on accounting conservatism incompanies which are listed at BEI.

Sample used in this researchare companies which are listed at BEI in