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Michelle Claudia
Department of Accounting, Faculty of Economics and Business, Universitas Indonesia, West Java
Economics, Econometrics & Finance

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Comparative Study of Financial Reporting Act: The Case Study of Indonesia Michelle Claudia; Lindawati Gani; Rafika Yuniasih
Journal of Accounting and Investment Vol 22, No 2: May 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1349.503 KB) | DOI: 10.18196/jai.v22i2.10935

Abstract

Research aims: This study evaluates the Indonesian Financial Reporting Bill (hereafter: Bill) and provides a recommendation to the Bill.Design/Methodology/Approach: A comparative study was carried out by comparing the Bill with Financial Reporting Acts and other related statutory from the United States of America, the United Kingdom, and twenty-seven members of the Asian-Oceanian Standard-Setters Group (AOSSG).Research findings: From the total of 24 countries, 60 documents were found, which were then manually analyzed for content and themes. Based on the study results: standard-setting board, accountant certification, and practice monitoring program were proposed to be included in the Bill.Theoretical contribution/Originality: There are few studies on the Financial Reporting Act; therefore, this study seeks to contribute to this gap.Practitioner/Policy implication: This study’s results provide insight for regulators and strengthen the accounting professions as preparers and auditors of financial statements and other related professions.Research limitation/Implication: The limitation of this research is to conduct a comparative study of the Indonesian Financial Reporting Bill with the selected countries’ Financial Reporting Acts and similar statutory.
Co-Authors Lindawati Gani Yuniasih, Rafika