Work

Dampak International Financial Reporting Standard (IFRS) terhadap Laporan Keuangan Perusahaan di Indonesia

Year: 2023

Type: article

Abstract: This study aims to explore information about the impact of international financial reporting standards on the financial statements of companies in Indonesia. This research method uses a Systematic Literature Review (SLR), which is a method for identifying and defining IFRS through philosophy based on previous studies. The results show that the application of international financial reporting standards (IFRS) in Indonesia has not been able to improve the quality of accounting information. The relevance of accounting earnings to investment decisions as reflected in stock prices does not increase significantly in the period after the adoption of IFRSKeywords: IFRS, company financial statements.

Source: Jurnal Ekobismen

DOI: 10.47647/jeko.v3i1.1040

Authors: Evi Maulida Yanti, Ramzijah Ramzijah

Institution: Universitas Jabal Ghafur

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4319989481

FWCI: 4.729

Cites:

Cited by: 14

Related to: 10