Political Influence Towards IFRS Implementation In Asia

Fajri, Sidik Nur and Alexander, Michael and Kurniawan, Christian Ramos Political Influence Towards IFRS Implementation In Asia. 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

The purpose of this study is to examine the political influence to the IFRS implementation is Asia. Indicators used to measure how big the impact of political influence towards the application of IFRS in Asia are political stability and goverment efectiveness. This study uses secondary data from Price Waterhouse Cooper (PWC) in 2012, and analysed 35 listed countries in Asia that have adopted IFRS as a sample. The data analysis that used is logistic regression analysis with dummy variables, and using SPSS program to test the hypothesis. Based on the results of data analysis, it showed that the political stability and government efectiveness have no significant effect on the IFRS implementation in Asia.

Item Type: Article
Uncontrolled Keywords: Political; Influence; Implementation
Subjects: A General Works > AI Indexes (General)
Divisions: Fakultas Ekonomi > Program Studi Akuntansi
Depositing User: Mr Reza Chandra
Date Deposited: 27 Feb 2014 09:36
Last Modified: 27 Feb 2014 09:36
URI: http://repository.gunadarma.ac.id/id/eprint/357

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