PENERAPAN IFRS DAN HUBUNGANNYA DENGAN KOMPARABILITAS PENGUNGKAPAN ASET TETAP PADA LAPORAN KEUANGAN PERUSAHAAN
ABSTRACT: The objective of
this research is to analyze the implementation of IFRS and its relationship
with the disclosure comparability of fixed assets or now called PPE (Property,
Plant, and Equipment) in the financial statements. The variables used in this
study is the application of IFRS which focused on disclosure comparability of
PPE. This research is based on previous research conducted by Vergauwe and
Gaeremynck (2013). The sample of this research was manufacturing company which
listed on the Indonesian Stock Exchange (IDX) in the year 2011-2013. Data were
collected by using purposive sampling method and 327 observation data were
analyzed. The hypothesis testing in this research utilized multiple regression
analysis with SPSS Release 20. The results of this analysis finds that the
coefficient of the interaction variable between initial property, plant, and
equipment (PPE) disclosure index and the application period of IFRS in first
year and second year is become increasingly negative. It indicates that the
differences of PPE disclosure level among firms are decreased. This suggests
that the differences of PPE disclosures level in the financial statements among
firms become smaller over time resulting in higher comparability as the
enactment of IFRS convergence.
Penulis: Ardian Setianto, Agung
Juliarto
Kode Jurnal: jpakuntansidd140900
