Mengukur Tingkat Kesesuaian antara Standar Akuntansi Keuangan dengan International Financial Reporting Standards per 1 Januari 2008
DOI:
https://doi.org/10.21512/bbr.v1i1.1024Keywords:
compliance, Financial Accounting Standards (GAAP), International Financial Reposting Standards (IFRS)Abstract
International accounting topic was rare to adress between accounting practices, especially International Accounting Standard. It occured due to the restrictive source and difficulty in finding the source. However, recently the standard has been an addressed issue since Indonesia Chartered of Accountant (IAI) plans to comply the Indonesia Accounting Standard (SAK) with the International Financialreporting(IFRS)on1stJanuary2012.The purpose of the research is to measure the compliance of the (SAK) per 1st January 2008 with the IFRS per 1st January 2008 and attain the association between those two standards. Hence, the difference between the two standards and the neccessary steps to be taken for complying can be obtained. The methodology will be used in the paper are Jaccard’s Coefficients, Spearman’s Correlation Coefficient,Euclidean Distances.The sample for the paper will be 43 accounting issues adressed on both standards that have been chosen and investigated. The paper concludes that there are significant equalities (75%) between SAK per 1st January 2008 and IFRS 1st January 2008. (using Jaccard’s Coefficients). Due to several problems that have been found in the research, the author wish that the further researchers could widen the research’s samples, so the result will be more accurate and comprehensive.
Plum Analytics
References
Alfredson, K. (2005). Applying international accounting standards, Wiley.
Choi, F. D. S., and Mueller, G. G. International accounting, 6th ed., Pearson Prentice Hall.
DarTo, A. & Co. Perubahan pernyataan standar akuntansi keuangan 2008. Diakses tanggal 26 Maret 2009 dari http://daco.co.id/.
Deloitte. (2004). Key differences between IFRSs and US GAAP. Diakses tanggal 23 Maret 2009 dari http://www.iasplus.com/iasplus/0406ifrsus.pdf.
Deloitte. (2005). Differences between Australian equivalents to international financial reporting standards (A-IFRS) and international financial reporting standards. Diakses tanggal 23 Maret 2009 dari http://www.iasplus.com/au/0509differences.pdf.
Deloitte. (2005). NZ IFRS and NZ GAAP a comparison. Diakses tanggal 23 Maret 2009 dari http://www.iasplus.com/nz/2005nzifrsnzgaap.pdf.
Deloitte. (2006). China’s new accounting standards a comparison with current PRC GAAP and IFRS. Diakses tanggal 23 Maret 2009 dari http://www.iasplus.com/dttpubs/0607prcifrsenglish.pdf.
Deloitte. (2008). Changes to the financial reporting framework in Singapore. Diakses tanggal 23 Maret 2009 dari http://www.iasplus.com/dttpubs/08singaporechanges.pdf.
Deloitte. (2008). IFRS in your pocket 2008. Diakses tanggal 30 Januari 2009 dari http://www.iasplus.com/dttpubs/pocket2008.pdf.
Deloitte. (2008). IFRSs and Indian GAAP a comparison. Diakses tanggal 23 Maret 2009 dari http://www.iasplus.com/asia/2008ifrsindiangaap.pdf.
Deloitte. (2008). IFRSs and NLGAAP a pocket comparison. Diakses tanggal 23 Maret 2009 dari http://www.iasplus.com/dttpubs/0809ifrsusgaap.pdf.
Deloitte. (2008). IFRSs and US GAAP a pocket comparison. Diakses tanggal 23 Maret 2009 dari http://www.iasplus.com/dttpubs/0809ifrsusgaap.pdf.
Deloitte. (2009). Beyond compliance strategic choices on the conversion to IFRS. Diakses tanggal 23 Maret 2009 dari http://www.iasplus.com/ca/0903strategicchoicesen.pdf.
Deloitte. (2009). Countdown deloitte Canada’s IFRS transition newsletter. Diakses tanggal 23 Maret 2009 dari http://www.iasplus.com/ca/0903countdownenglish.pdf.
Deloitte. (2009). Use of IFRSs by jurisdiction. Diakses tanggal 16 Maret 2009 dari http://www.iasplus.com/country/useias.htm.
Fontes, A., Rodrigues, L. L., and Craig, R. (2005). Measuring convergence of national accounting standards with international financial reporting standards.
Gordon, E. A., Jorgensen, B. A., and Linthicum, C. L. (2008). Could IFRS replace US GAAP? a comparison of earnings attributes and informativeness in the US market.
Ikatan Akuntan Indonesia. (2007). Standar akuntansi keuangan per 1 September 2007, Jakarta: Salemba Empat.
Ikatan Akuntan Indonesia. (2008). Konvergensi standar akuntansi keuangan (SAK) Indonesia ke international financial reporting standards (IFRS). Diakses tanggal 31 Januari 2009 dari http://www.iaiglobal.or.id/berita/detail.php?catid=&id=19.
Lantto, A. M. (2007). Does IFRS improve the usefulnessof accounting information in a code-law country?.
Panggabean, R. R. (2007). Studi banding PSAK dengan IFRS:menghadapi penerapan IFRS secara menyeluruh di Indonesia. Tesis S2 tidak dipublikasikan, Jakarta: Universitas Indonesia.
Perramon, J., and Amat, O. (2007). IFRS introduction and its effect on listed companies in Spain.
Radebaugh, L. H., Sidney J. Gray, and Ervin L. Black. (2006). International accounting and multinational enterprises, 6th ed., Boston: John Wiley & Sons, Inc.
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
a. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License - Share Alike that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
b. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
c. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
USER RIGHTS
All articles published Open Access will be immediately and permanently free for everyone to read and download. We are continuously working with our author communities to select the best choice of license options, currently being defined for this journal as follows: Creative Commons Attribution-Share Alike (CC BY-SA)
