Factors of Auditor's Readiness in Implementing IFRS in Indonesia  

Oleh:

Shonhadji, Nanang

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Journal of Economics, Business, & Accountancy: ventura vol. 15 no. 1 (Apr. 2012), page 133–144.
Topik: Competence; Expertise; Experience; and International Financial Reporting Standard
Fulltext: 66-235-1-PB.pdf (163.15KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: VV5 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Accounting standards in Indonesia has harmonically been ready to implement international accounting standards or International Financial Reporting Standards (IFRS). The purpose of this study was to find out the effect of readiness on the competence, expertise and experience of auditors on the implementation The International Financial Reporting Standard (IFRS) in Indonesia in 2012. This study has shown that auditor’s competence and experience had significant influence while they will implement of IFRS in Indonesia in 2012 but auditor’s expertise didn’t have significantly influence towards the implementation of IFRS. Questionnaires were distributed to selected auditors who work in several Public accountant offices. The implication is that auditors should have good knowledge to make sufficient adjustments while they want to convert the SAK (General Accounting Standard in Indonesia) to IFRS. They also have to understand the technique of audit in international environment by formal and informal education. Junior auditors need to improve audit skills and self confidence in order readiness to implement IFRS.

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