Indonesia's Aggregated Accounting Regulatory Compliance  

Oleh:

Setyadi, Agus ; Rusmin ; Tower, Greg ; Brown, Alistair M.

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi & Auditing Indonesia vol. 13 no. 2 (Dec. 2009), page 99-129.
Topik: Indonesia; Listed firms; Compliance; and Accounting standars

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA70 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The purpose of this study to examine aggregate Indonesian Accounting Regulatory Compliance (IARCaag) by analiyzing 220 Indonesian non-financial companies annuai reports for yearly-ending 2006 listed on the Indonesia Stock Exchange (IDX). Agency theory offers insights into the listed companies' IARC practices, particularly in ascertaining whether enhanced corporate governance and differing ownership and governance structures lead to increased IARC This study uses a 29-item index derived from Indonesian accounting standards on inventory, fixed assets, and depreciation to measure the level of regulatory compliance of Indonesian listed companies.

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