Jurnal Akuntansi dan Keuangan
Vol. 21 No. 2 (2019): NOVEMBER 2019

The Effect of IFRS Adoption on the Readability of Annual Reports: An Empirical Study of Indonesian Public Companies

Irfan Hidayatullah (Unknown)
Dyah Setyaningrum (Department of Accounting Faculty of Economics and Business Universitas Indonesia)

Article Info

Publish Date
04 Nov 2019

Abstract

This study aims to determine the effect of IFRS adoption on the readability of annual reports readability in Indonesia. The sample of this study includes 52 non-financial firms within a four-year period, from 2010-2011 and 2013-2014, with 208-year observations. Hypothesis testing is conducted by multiple linear regression analysis. This study provides evidence that IFRS adoption has significant and negative relationship with disclosure readability in Indonesian public companies. Implication of this study is IFRS adoption requires more sophisticated and/or more competent users of financial statements, measured by higher requirements of years of education needed to comprehend the disclosures.

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Journal Info
Jurnal Akuntansi dan Keuangan
Website

Abbrev

aku

Publisher

Universitas Kristen Petra Surabaya

Subject

Economics, Econometrics & Finance

Description

The Jurnal Akuntansi dan Keuangan (JAK) is a peer-reviewed journal, published biannually in May and November by The Institute of Research and Community Outreach, Petra Christian University, Surabaya, Indonesia. The JAK invites manuscripts in the various topics include, but not limited to, functional ...