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Prayanthi, Ika; Pantow, Lyvin Henry

doi:10.24843/jiab.2018.v13.i02.p03

Cited by 5 publications

(7 citation statements)

References 11 publications

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“…This aspect of analysis is supported by previous studies which state that there are no significant changes in conservatism following the adoption of the IFRS (Juanda, 2012;Hikmah, 2013;Sousa et al, 2016;Ghani et al, 2017;Prayanthi & Pantow, 2018). Based on this, the following hypothesis is proposed: H1.…”

Section: Hypotheses Developmentsupporting

confidence: 62%

“…In Indonesia, the IFRS was adopted in 2012. In contrast to previous research, which has been carried out in specific sectors only and hence does not produce sufficiently representative results, (Prayanthi & Pantow, 2018;Ghani et al, 2017;Januarsi et al, 2014;Pulungan, 2014;Hikmah, 2013), this research examines all industrial sectors. To obtain more accurate results, longitudinal data is used.…”

Section: Introductionmentioning

confidence: 88%

“…Other studies have shown that the IFRS increases conservatism (Gassen et al, 2006;Barth et al, 2008;Lin et al, 2012;Bertin & Moya, 2013;Pulungan, 2014;Dobre et al, 2015). Other studies have even failed to adequately measure and quantify conservatism levels following the adoption of the IFRS (Juanda, 2012;Hikmah, 2013;Sousa et al, 2016;Ghani et al, 2017;Prayanthi & Pantow, 2018).…”

Section: Introductionmentioning

confidence: 99%

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The Accounting Conservatism of the Adoption of IFRS in Indonesia

2018

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Objective - The Indonesian Accounting Standard Authority has required companies to adopt the International Financial Reporting Standard (IFRS) since its adoption in 2012. The new standard emphasizes relevance, while the previous standard focused on conservative issues. While the IFRS does not specifically aim to reduce conservatism, this aspect is no longer the emphasis of the new standard. There are concerns about whether the IFRS reduces conservatism and the research on this issue are still uncertain. Hence, this study aims to determine the level of conservatism in the period following the adoption of the IFRS. The study also aims to examine the outcome of the adoption of the IFRS since its adoption in Indonesia in 2012. Methodology/Technique - Using the accounting conservatism model developed by Basu (1997), the authors compare firm conservatism before and after the adoption of the IFRS. The sample includes companies listed on the Indonesian Stock Exchange between 2006 and 2016. There are 3.742 firm-years that consist of 394 companies from various industrial sectors. The data is analyzed using a Pooled Least Square method. Findings - The results show that conservatism was high prior to the adoption of the IFRS. Further, accounting earnings are more sensitive to the negative return than to the positive return before the adoption of the IFRS. However, in the post-adoption period, sensitivity to negative return has decreased. This means that the adoption of the IFRS has reduced levels of conservatism. The Indonesian Accounting Standard Authority may rely on these results to evaluate the mandatory policy of IFRS. Novelty - This study explores the prevalence of conservatism within firms prior to, and following, the adoption of the IFRS using longitudinal data. Type of Paper Empirical Keywords: Conservatism; Earning Quality; IFRS Adoption; Indonesia; Pre and Post-adoption. JEL Classification: M41, M48.

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Section: Hypotheses Developmentsupporting

confidence: 62%

Section: Introductionmentioning

confidence: 88%

Section: Introductionmentioning

confidence: 99%

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The Accounting Conservatism of the Adoption of IFRS in Indonesia

2018

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“…Besides that, the application of IFRS caused a change from historical cost to fair value, where there is a change from reliability to relevance. Therefore, the IFRS principle contradicts accounting conservatism (Prayanthi & Pantow, 2018). It also aims to increase the credibility of financial reports so that the company value, value relevance, and profit quality will increase (Sari, 2019).…”

Section: Ifrs Convergence Effectmentioning

confidence: 99%

IFRS Adoption Research in Indonesia: A Systematic Literature Review

Sukmawati¹,

Pujiningsih²

2022

JAI

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Research aims: This study aimed to review the development of IFRS research literature in Indonesia from 2011 to 2020.Design/Methodology/Approach: This study was based on the IFRS research articles from nationally accredited journals. The method in this research was a systematic literature review with a bibliometric approach and content analysis.Research findings: The results showed that the publication of the IFRS articles increased in 2014 with the number of authors dominated by two researchers. The research in Indonesia was dominated by the theme of the effect of IFRS convergence on earnings quality. Thus, it is necessary to develop research on the theme of implementation and development of IFRS convergence since the articles related to this theme are still poor. Compared with existing research abroad, there was a common focus of research on the theme of the IFRS convergence effect. However, there were differences in research theme trends, where the most studied theme in Indonesia was related to the effect of IFRS convergence, while abroad, the most studied theme was related to the implementation of IFRS convergence.Theoretical contribution/originality: This research can provide a historical overview of the development of the IFRS research literature in Indonesia.Research limitation/Implication: Further research is expected to expand the data analysis and sources of data. The research is also expected to expand the sub-themes related to the implementation and development of IFRS convergence, where the theme had not been studied much yet from 2011 to 2020.

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“…Over time, accompanied by the convergence of IFRS, now the principle of conservatism has been replaced by the concept of prudence. Prudence in IFRS is that revenue recognition is allowed to be recognized even though it is still a possibility, but it still applies the precautionary principle in its recognition and meets the requirements for revenue recognition (Prayanthi and Pantow, 2018).…”

Section: Introductionmentioning

confidence: 99%

The Integrity Of Financial Statements: Firm Size, Independent Commissioners, And Auditor Industry Specializations

Nurbaiti

Elisabet²

2023

Jurnal Akuntansi

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This research aims to determine the effects of firm size, independent commissioners, and auditor industry specialization on the integrity of financial statements. This research was conducted in the insurance sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. This research uses a quantitative method by obtaining 50 sample data from 10 companies. The data in this research was analyzed using descriptive statistical analysis and panel data regression analysis using Eviews 10 software. From the result of this research, it is found that company size, independent commissioner, and auditor industry specialization simultaneously affect the integrity of the financial statements. Partially, firm size affects the integrity of the financial statements, while independent commissioners and auditor industry specialization do not affect the integrity of the financial statements. The result of this research can be used by the companies to increase the integrity of the financial statements by looking at the firm size that is related to companies’ total assets as well as is additional information for further researchers who conduct relevant research.

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Untitled

Cited by 5 publications

References 11 publications

The Accounting Conservatism of the Adoption of IFRS in Indonesia

The Accounting Conservatism of the Adoption of IFRS in Indonesia

IFRS Adoption Research in Indonesia: A Systematic Literature Review

The Integrity Of Financial Statements: Firm Size, Independent Commissioners, And Auditor Industry Specializations

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