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ACCOUNTABILITY INFLUENCE, TECHNICAL DIFFICULTY AND MEASUREMENT DIFFICULTY TOWARDS THE IMPLEMENTATION OF INDONESIAN STANDARD STATEMENT OF FINANCIAL ACCOUNTING (PSAK) NO. 27 (REVISED 1998) ABOUT COOPERATIVES ACCOUNTING IN EAST JAVA [PDF]
Jurnal Ekonomi dan Bisnis Airlangga, 2008 Financial report is a tool for business entity to deliver information to stakeholders. The difference of user’s interests causes that the financial report needs to be audited by the independent auditor, to make sure fairness and conform with accounting ...
Sutarto ., Isnalita ., Habiburrochman .
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The influences of Shariah governance mechanisms on Islamic banks performance and Shariah compliance quality [PDF]
AJAR (Asian Journal of Accounting Research), 2022 Purpose - The purpose of this paper is to examine the influences of Shariah governance (SG) mechanisms on Islamic banks' performance and Shariah compliance quality in the context of Bangladesh.
Md. Kausar Alam +4 more
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CRYPTOCURRENCY TRANSACTION: IS IT RELEVANT TO INDONESIAN ACCOUNTING STANDARDS?
Riset Akuntansi dan Keuangan Indonesia, 2022 Background: There are no specific accounting standards that may relevant to cryptocurrency transactions. It leads to dissimilar accounting treatments for numerous entities.
Rahmi Nadiar, Wahyudin Nor, Lili Safrida
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Cogent Business & Management, 2023 The research questions that are solved in this paper are as follows: (1) how the value relevance of accounting information evolved from a developing country perspective and (2) how the accounting reform impacts on value relevance.
Huu Anh Nguyen, Thi Tra Giang Dang
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Analysis of the effects of conservatism in accounting information after the 2011 change in the basic conceptual pronouncement [PDF]
Revista Brasileira de Gestão De Negócios, 2017 Purpose – This study researches whether the change in NBC TG, promoted in 2011, that excluded Prudence (Conservatism), had any effect on companies’ accounting information.
Clóvis Antônio Kronbauer +3 more
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Auditor Lobbying on Accounting Standards [PDF]
Journal of Law, Finance, and Accounting, 2014 We examine how Big N auditors’ changing incentives impact their comment-letter lobbying on U.S. GAAP over the first thirty-four years of the FASB (1973-2006). We examine the influence of auditors’ lobbying incentives arising from three basic factors: managing expected litigation and regulatory costs; catering to clients’ preferences for flexibility in ...
Abigail M. Allen +2 more
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Accounting Standard, Corporate governance, and accounting quality
Jurnal ASET (Akuntansi Riset), 2020 . this paper investigates the effect of adoption of IFRS-based convergent accounting standard on accounting quality using Indonesia data. Besides, this study also determines the role of corporate governance as moderating variable between adoption of IFRS-
zaitul zaitul +3 more
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Value Relevance of Accounting Information from PSAK 72
Jurnal Akuntansi dan Keuangan, 2022 This study examines the value relevance of accounting information after PSAK 72 on the companies that are listed on Indonesia Stock Exchange. Ohlson’s model is used to evaluate the research hypothesis and to estimate the research model using Generalized ...
Natatsa Rizqina Mubarika +1 more
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Warta Pengabdian Andalas, 2021 This activity aims to increase Small Medium Micro Enterprises (MSME) managers' capacity in preparing financial reports by the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) using a spreadsheet application.
Rita Rahayu +5 more
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Journal of Accounting and Investment, 2021 Research aims: This article aims to provide a critical review of the Statement of Government Accounting Standard (SGAS) of Indonesia regarding Accounting for Investment (2016 Revision) Design/Methodology/Approach: This article is a critical review ...
Irwan Taufiq Ritonga
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