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Rizky, Nonon Dherian
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Economics, Econometrics & Finance

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APPLICATION OF IFRS WITH DISCLOSURE OF FIXED ASSETS IN THE COMPANY'S FINANCIAL STATEMENTS Rizky, Nonon Dherian; Asad Sutrisna, Wawan
Accounting Research Journal Vol. 2 No. 1 (2023): September
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v2i1.734

Abstract

Abstract. The aim of this research is to analyze the implementation ofIFRS and its relationship with the comparison of disclosure of fixedassets or now called PPE (Property, Plant, and Equipment) in financialreports. The variable used in this research is the application of IFRSwhich focuses on the comparison of PPE disclosures. This research isbased on previous research conducted by Vergauwe and Gaeremynck(2013). The sample for this research is manufacturing companies listedon the Indonesia Stock Exchange (BEI) in 2019-2022. Data wascollected using a purposive sampling method, observations wereanalyzed. Hypothesis testing in this research uses regression analysisBased on the results of the regression test, the application of IFRS doesnot have a significant effect on the disclosure of fixed assets in financialstatements.Keywords: Implementation of IFRS, Disclosure of Fixed Assets,Financial Reports
APPLICATION OF IFRS WITH DISCLOSURE OF FIXED ASSETS IN THE COMPANY'S FINANCIAL STATEMENTS Rizky, Nonon Dherian; Asad Sutrisna, Wawan
Accounting Research Journal Vol. 2 No. 1 (2023): Accounting Research Journal (September 2023 - February 2024)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v2i1.734

Abstract

The aim of this research is to analyze the implementation of IFRS and its relationship with the comparison of disclosure of fixed assets or now called PPE (Property, Plant, and Equipment) in financial reports. The variable used in this research is the application of IFRS which focuses on the comparison of PPE disclosures. This research is based on previous research conducted by Vergauwe and Gaeremynck (2013). The sample for this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2019-2022. Data was collected using a purposive sampling method, observations were analyzed. Hypothesis testing in this research uses regression analysis Based on the results of the regression test, the application of IFRS does not have a significant effect on the disclosure of fixed assets in financial statements.
Co-Authors Asad Sutrisna, Wawan