Shonhadji, Nanang (2012) Factors Of Auditor's Readiness In Implementing IFRS In Indonesia. The Research and Community Services (PPPM) STIE Perbanas Surabaya, collaborating with the Indonesian Institute of Accountants - Educator Accountants Compartment (IAI-KAPd) and Indonesian Management Forum (FMI), Surabaya.
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Abstract
Accounting standards in Indonesia has harmonically been ready to implement international accounting standards or International Financial Reporting Standards (IFRS). The purpose of this study was to find out the effect of readiness on the competence, expertise and experience of auditors on the implementation The International Financial Reporting Standard (IFRS) in Indonesia in 2012. This study has shown that auditor’s competence and experience had significant influence while they will implement of IFRS in Indonesia in 2012 but auditor’s expertise didn’t have significantly influence towards the implementation of IFRS. Questionnaires were distributed to selected auditors who work in several Public accountant offices. The implication is that auditors should have good knowledge to make sufficient adjustments while they want to convert the SAK (General Accounting Standard in Indonesia) to IFRS. They also have to understand the technique of audit in international environment by formal and informal education. Junior auditors need to improve audit skills and self confidence in order readiness to implement IFRS.
| Item Type: | Other |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING |
| Divisions: | Lecturer |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 03 Feb 2023 08:02 |
| Last Modified: | 02 May 2023 03:15 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/4955 |
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