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All Journal Reviu Akuntansi dan Bisnis Indonesia wacana equiliberium (jurnal pemikiran penelitian ekonomi)
Kristin, Dewi
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Economics, Econometrics & Finance Education Social Sciences

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Dampak PSAK 71, 72, 73 di Perusahaan Multinasional Kristin, Dewi; Kurnia, Deswita Mila; Yandari, Aprilya Dwi
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 12 No 02 (2024): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2024
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.12.02.167-186

Abstract

This research analyzes the impact. of implementing. PSAK 71, 72, and 73 on multinational companies. The background phenomenon is the harmonization of Indonesian accounting standards with IFRS, which affects the financial reporting of multinational companies. Thel aim lof thisl research isl to levaluate significant changesl lin financial reporting and company performance due to the implementation of these standards. Thel method lused is la qualitativel approach basedl onl literature studies of 30 related journals. The research results show that PSAK 71 increases the allowance for impairment losses by up to 50% and changes the capital adequacy ratio (CAR) and profitability (ROA). PSAK 72 refines revenue recognition through a five-step model, increasing the transparency of financial statements. PSAK 73 requires capitalization of leased assets, which impacts capital structure and financial ratios. The main conclusion is that these standards increase the transparency, relevance and comparability of financial reports, but require significant adaptations in technology and corporate resources.
Intellectual Capital, Leverage, Competitive Advantage, Earnings Management Terhadap Implementasi Adopsi IFRS 9 di Perbankan Kristin, Dewi; Yandari, Aprilya Dwi
Reviu Akuntansi dan Bisnis Indonesia Vol. 9 No. 3 (2025): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v9i3.27694

Abstract

Latar Belakang: IFRS 9 dengan model Expected Credit Loss (ECL) mendorong pengakuan dini atas kerugian kredit untuk meningkatkan transparansi laporan keuangan. Namun, implementasi adopsi IFRS 9 dapat dipengaruhi oleh faktor internal seperti intellectual capital, leverage, competitive advantage, dan earnings management khususnya di sektor perbankan Indonesia, Malaysia, dan Thailand.Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh intellectual capital, leverage, competitive advantage, dan earnings management terhadap implementasi adopsi IFRS 9 di perbankan Indonesia, Malaysia, dan Thailand Metode Penelitian: Penelitian ini menggunakan metode kuantitatif dengan regresi data panel yang diolah dengan Eviews 12. Sampel penelitian terdiri atas 255 observasi, yang dipilih menggunakan teknik purposive sampling.Hasil Penelitian: Hasil penelitian menunjukkan bahwa intellectual capital, leverage, competitive advantage dan earnings management tidak berpengaruh terhadap implementasi adopsi IFRS 9 di perbankan Indonesia Malaysia dan Thailand. Temuan ini mengindikasikan bahwa faktor eksternal seperti kekuatan regulasi dan kesiapan sistem pelaporan lebih dominan dibandingkan faktor internal perusahaan dalam mendorong keberhasilan adopsi IFRS 9 di negara berkembang.Keaslian/Kebaruan Penelitian: Kebaruan penelitian ini terletak pada analisis gabungan intellectual capital, leverage, competitive advantage, dan earnings management terhadap implementasi adopsi IFRS 9 secara komparatif di perbankan negara berkembang (Indonesia, Malaysia, dan Thailand), berbeda dari penelitian sebelumnya yang hanya fokus pada satu negara.
Co-Authors Kurnia, Deswita Mila Yandari, Aprilya Dwi