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Menilai kesiapan dan persepsi akuntan manajemen, akuntan publik, dan akuntan pendidik terhadap implementasi standar akuntansi keuangan berbasis IFRS di Indonesia
This study discusses the readiness and perceptions of the professional accountants to the implementation of Financial Accounting Standards (GAAP) based on International Financial Reporting Standards (IFRS) in Indonesia. Hope this study can help stakeholders in terms of successing the IFRS-convergence program and can be a reference for studies on similar topics in the future. The purpose of this study is to test the influence of awareness, work experience, job title, professional certifications, educational background, and location of work on readiness and perceptions and also determine the extent to which the level of awareness, readiness, and perception in the 3 different groups of professional accountants (management accountant, public accountant, and accounting educators). This study collected 243 respon through a questionnaire survey. Statistically, it was revealed that in general the professional accountants have had the level of awareness, readiness, and the perception that are good/positive towards the IFRS-convergence program with no significant differences among the 3 groups of professional accountants. In addition, it was also revealed that awarenesss and educational background to be a factor that significantly affect the level of readiness and perception with positive relationship. Conversely, job title revealed significantly affect the level of readiness and perception with negative relationship.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 8362 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia 2013 |
|---|---|
| Edisi | - |
| Subjek | Financial statements Financial accounting standards International financial reporting standards IFRS awareness Convergence |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiii, 72 p., 16 p. : diagr. ; 30 cm & lamp. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |