DAMPAK ADOPSI IFRS TERHADAP PANJANG LAPORAN KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BEI
Abstract: This study conducted
based on concerns from users of financial statements, there is too much
information contained in the financial statements of IFRS. This study is
conducted in order to examine the impact of IFRS adoption on the information
load in the financial statements of public companies listed on the IDX, by
measuring the length of financial statements. Measurement of the length of
financial statements is conducted by dividing the financial statements into
three sections, which include (1) major statements, (2) accounting policies,
and (3) notes to the financial statements. This study also examine the
difference between the change in length of complete financial statements of
early adopters and late adopters of IFRS.
Population of this study was non-financial companies listed on the IDX on
2010 and 2012. The sample was selected by purposive sampling method. Fifthy
firms was used for analysis by using parametric t test.
Results of this study show that the adoption of IFRS on public companies
in Indonesia have an impact on increasing the length of the financial
statements, specially in the accounting policies and notes to the financial
statements section. These sections have significant additional amount of
disclosure requirement such as financial instrument disclosures. Furthermore,
finding indicates that change in length of the financial statements of late
adopters is larger than early adopters.
Penulis: Cintantya Wasistha
Patralalita, Agung Juliarto
Kode Jurnal: jpakuntansidd141093
