Mengukur Tingkat Kesesuaian antara Standar Akuntansi Keuangan dengan International Financial Reporting Standards per 1 Januari 2008
International accounting topic was rare to adress between accounting practices, especially International Accounting Standard. It occured due to the restrictive source and difficulty in finding the source. However, recently the standard has been an addressed issue since Indonesia Chartered of Account...
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doaj-39f48362b6324e5c9f162dffc446aab52021-08-16T03:42:02ZengBina Nusantara UniversityBinus Business Review2087-12282476-90532010-05-01118710310.21512/bbr.v1i1.1024810Mengukur Tingkat Kesesuaian antara Standar Akuntansi Keuangan dengan International Financial Reporting Standards per 1 Januari 2008Rosinta Ria Panggabean0Universitas Bina NusantaraInternational accounting topic was rare to adress between accounting practices, especially International Accounting Standard. It occured due to the restrictive source and difficulty in finding the source. However, recently the standard has been an addressed issue since Indonesia Chartered of Accountant (IAI) plans to comply the Indonesia Accounting Standard (SAK) with the International Financialreporting(IFRS)on1stJanuary2012.The purpose of the research is to measure the compliance of the (SAK) per 1st January 2008 with the IFRS per 1st January 2008 and attain the association between those two standards. Hence, the difference between the two standards and the neccessary steps to be taken for complying can be obtained. The methodology will be used in the paper are Jaccard’s Coefficients, Spearman’s Correlation Coefficient,Euclidean Distances.The sample for the paper will be 43 accounting issues adressed on both standards that have been chosen and investigated. The paper concludes that there are significant equalities (75%) between SAK per 1st January 2008 and IFRS 1st January 2008. (using Jaccard’s Coefficients). Due to several problems that have been found in the research, the author wish that the further researchers could widen the research’s samples, so the result will be more accurate and comprehensive.https://journal.binus.ac.id/index.php/BBR/article/view/1024compliancefinancial accounting standards (gaap)international financial reposting standards (ifrs) |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Rosinta Ria Panggabean |
spellingShingle |
Rosinta Ria Panggabean Mengukur Tingkat Kesesuaian antara Standar Akuntansi Keuangan dengan International Financial Reporting Standards per 1 Januari 2008 Binus Business Review compliance financial accounting standards (gaap) international financial reposting standards (ifrs) |
author_facet |
Rosinta Ria Panggabean |
author_sort |
Rosinta Ria Panggabean |
title |
Mengukur Tingkat Kesesuaian antara Standar Akuntansi Keuangan dengan International Financial Reporting Standards per 1 Januari 2008 |
title_short |
Mengukur Tingkat Kesesuaian antara Standar Akuntansi Keuangan dengan International Financial Reporting Standards per 1 Januari 2008 |
title_full |
Mengukur Tingkat Kesesuaian antara Standar Akuntansi Keuangan dengan International Financial Reporting Standards per 1 Januari 2008 |
title_fullStr |
Mengukur Tingkat Kesesuaian antara Standar Akuntansi Keuangan dengan International Financial Reporting Standards per 1 Januari 2008 |
title_full_unstemmed |
Mengukur Tingkat Kesesuaian antara Standar Akuntansi Keuangan dengan International Financial Reporting Standards per 1 Januari 2008 |
title_sort |
mengukur tingkat kesesuaian antara standar akuntansi keuangan dengan international financial reporting standards per 1 januari 2008 |
publisher |
Bina Nusantara University |
series |
Binus Business Review |
issn |
2087-1228 2476-9053 |
publishDate |
2010-05-01 |
description |
International accounting topic was rare to adress between accounting practices, especially International Accounting Standard. It occured due to the restrictive source and difficulty in finding the source. However, recently the standard has been an addressed issue since Indonesia Chartered of Accountant (IAI) plans to comply the Indonesia Accounting Standard (SAK) with the International Financialreporting(IFRS)on1stJanuary2012.The purpose of the research is to measure the compliance of the (SAK) per 1st January 2008 with the IFRS per 1st January 2008 and attain the association between those two standards. Hence, the difference between the two standards and the neccessary steps to be taken for complying can be obtained. The methodology will be used in the paper are Jaccard’s Coefficients, Spearman’s Correlation Coefficient,Euclidean Distances.The sample for the paper will be 43 accounting issues adressed on both standards that have been chosen and investigated. The paper concludes that there are significant equalities (75%) between SAK per 1st January 2008 and IFRS 1st January 2008. (using Jaccard’s Coefficients). Due to several problems that have been found in the research, the author wish that the further researchers could widen the research’s samples, so the result will be more accurate and comprehensive. |
topic |
compliance financial accounting standards (gaap) international financial reposting standards (ifrs) |
url |
https://journal.binus.ac.id/index.php/BBR/article/view/1024 |
work_keys_str_mv |
AT rosintariapanggabean mengukurtingkatkesesuaianantarastandarakuntansikeuangandenganinternationalfinancialreportingstandardsper1januari2008 |
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1721206075306278912 |