Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal IJMA
Anwar, Sri Wahyuni
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
DAMPAK GLOBALISASI TERHADAP PRAKTIK AKUNTANSI: IFRS, KONVERGENSI STANDAR, DAN KOMPLEKSITAS PELAPORAN KEUANGAN Arsal, Muryani; Sulvia, Sulvia; Anwar, Sri Wahyuni; Wiranti, Widya
IJMA (Indonesian Journal of Management and Accounting) Vol 6, No 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2025.6(1).97-104

Abstract

This study explores the effect of financial statement quality on investment efficiency in the context of globalization and the adoption of International Financial Reporting Standards (IFRS). Financial statement quality contributes 17.9% to investment efficiency, while other factors such as debt duration also play a role. Globalization drives the need for international accounting standards, with IFRS improving the transparency and comparability of multinational companies' financial statements. Despite the benefits, IFRS implementation in Indonesia faces challenges such as cultural differences and lack of understanding. The impact of globalization affects stakeholders who depend on financial statements for decision-making. Therefore, efforts in education and regulation are needed to create a more efficient and transparent reporting system.
Co-Authors Arsal, Muryani Sulvia, Sulvia Wiranti, Widya