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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Tazkia Islamic Finance and Business Review

These factors are expected to increase external audit fees. User Username Password Remember me. While KAP type has no significant effect on audit fee. While the secondary data used in this study is the data about the convergence of IFRS Roadmap by relevant agencies with the literature method. Dependent variable in this research is accounting conservatism. The results shows that IFRS convergence and political cost havenegative effect and significantly on accounting conservatism.

The data used in this study are primary and secondary data. This study is a modification of Ulfasari research In addition, according to finance staff, auditors and tax staff feel their understanding of IFRS has not been adequately. The multiple regression analysis is the methoduse to analyse the hypotesis.

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Konvergensi IFRS by putri alqina on Prezi

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. There are several factors that are expected to affect audit fees such as firm size, profitability level and KAP type.


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. Before the regression test, the data were first tested lonvergensi the classical assumption test. Implementation, roadmap, convergence, IFR. This research aims to analyze konbergensi get empirical evidence about the effect of IFRSconvergence, bonus plan, debt covenant, and political cost on accounting conservatism incompanies which are listed at BEI.

Data obtained from the questionnaires were analyzed using qualitative analysis techniques.

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

The result of the research shows that firm size has significant effect to audit fee, profitability level has significant effect to audit fee. Thereafter, firm size, profitability level, KAP type and audit fee were tested using multiple linear regression analysis found in SPSS version This instrument was chosen because it is expected to provide information about knowledge and perceptions of individuals regarding IFRS more easily.

In addition, this study also linked the application of IFRS and auditing areas that are still few in Indonesia. The results of this study indicate that most practitioners already know and have been trained primarily at the executive level. This study aims to examine the determinants of external audit fees in IFRS convergence.


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. Sample used in this researchare companies which are listed at BEI in This study adds independent variables and uses secondary data from manufacturing companies listed on the BEI User Username Password Remember me.

Based on a work at http: This research use purposive sampling method and get sample as many as companies. 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.


The primary data used were structured interviews and questionnaires using instruments Marshal. They assume that the IFRS beneficial for their company, but the time given to prepare the implementation is considered too short. By using purposive sampling, found that companies are proper sample of the research.