THE INFLUENCE OF POLITICAL FACTORS ON IFRS ADOPTION

Pratiwi, Noviana and Shalihatulhayah, Aqilah and Mayasari, Dewi THE INFLUENCE OF POLITICAL FACTORS ON IFRS ADOPTION. The 3rd Uzbekistan-Indonesia International Joint Conference on Economic Development and Nation Character Building to Meet the Global Economic Challenges. ISSN 978-602-9438-24-6

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Abstract

Diversity in accounting system adopted by a country has significant economic consequences for the interpretation of financial reporting at the international level. Based on this reason it is necessary to have an international standardization, the establishment of standards for financial reporting which are common to all countries. In terms of accounting, the application of IFRS is expected to improve the quality of financial reporting is characterized by increased comparability of financial reporting and transparency for its users. The purpose of this study is to analyze the political factors, such as: colonialism, the quality of local regulator, and the international power politics in 13 countries sampled. The units of analysis in this study are the countries which are in Asia and America. The data analysis technique used is hypothesis testing using multiple linear regression test used SPSS 15.0. The result is, collonialism and the quality of local regulators has positively influence the adoption of IFRS while international power politics variable has negatively influence the adoption of IFRS.

Item Type: Article
Uncontrolled Keywords: Collonialism; Quality of local regulator; International power politics; adoption of IFRS
Subjects: A General Works > AI Indexes (General)
Divisions: Fakultas Ekonomi > Program Studi Akuntansi
Depositing User: Mr Reza Chandra
Date Deposited: 28 Feb 2014 10:03
Last Modified: 28 Feb 2014 10:03
URI: http://repository.gunadarma.ac.id/id/eprint/1210

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