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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Thereafter, firm size, profitability level, KAP type and audit fee were tested using multiple linear regression analysis found in SPSS version In addition, according to konverggensi staff, auditors and tax staff feel their understanding of IFRS has not been adequately.

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 evidence about the effect of IFRSconvergence, bonus plan, debt covenant, and political cost on accounting conservatism incompanies which are listed at BEI. The multiple regression analysis is the methoduse to analyse the hypotesis.

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

ifts While the secondary data used in this study is the data about the convergence of IFRS Roadmap by relevant agencies with the literature method. There are several factors that are expected to affect audit fees such as firm size, profitability level and KAP type. In addition, this study also linked the application of IFRS and auditing areas that are still few in Indonesia.


User Username Password Remember me. Implementation, roadmap, convergence, IFR. While KAP type has no significant effect on audit fee.

This instrument was chosen because it is expected to provide information about knowledge and perceptions of individuals regarding IFRS more easily. These factors are expected to increase external audit fees. Before the regression test, the data were first tested using the classical assumption test.

This research use purposive sampling method and konvergdnsi sample as many as companies. The results of this study indicate that most practitioners already know and have been trained primarily at the executive level. This study was conducted to determine how understanding and readiness of businesses such as kinvergensi executives, finance staff, accountants and tax staff in Palembang on IFRS convergence.

Data obtained from the questionnaires were analyzed using qualitative analysis techniques. User Username Password Remember me. User Username Password Remember me.

Diponegoro Journal of Accounting

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. 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. This study is a modification of Ulfasari research This study adds independent variables and uses secondary data from manufacturing companies listed on the BEI Sample used in this researchare companies which are listed at BEI in The primary data used were structured interviews and questionnaires using instruments Marshal.

The results shows that IFRS convergence and political cost havenegative effect and significantly on accounting conservatism. This study aims to examine the determinants of external audit fees in IFRS convergence.

Konvergensi IFRS by putri alqina on Prezi

Dependent variable in this research is accounting conservatism. This research aims to analyze and oknvergensi 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: By using purposive sampling, found that companies are proper sample of the research. The data used in this study are primary and secondary data.