International Journal of Economics, Management and Accounting
Vol. 1 No. 4 (2024): December : International Journal of Economics, Management and Accounting

The Influence of the Implementation of International Financial Accounting Standards (IFRS) and Audit Quality

Rahmad Dani (Unknown)
Mardiah Hasanah Nasution (Unknown)
Ayu Andira (Unknown)

Article Info

Publish Date
07 Oct 2024

Abstract

This research was conducted with the aim of analyzing the consequences of implementing IFRS and audit quality on the quality of financial reports in technology sector companies listed on the IDX during the 2019-2022 period. The research method used is a quantitative approach with logistic regression. The research results show that separately, the implementation of IFRS and audit quality have a significant influence on the quality of financial reports in technology sector companies listed on the IDX during the 2019-2022 period. Therefore, from the results of this research, it is recommended that companies focus on implementing standards such as IFRS 15 (Revenue from Contracts with Customers) or IFRS 9 (Financial Instruments) can provide more detailed insight into the practical impact of adopting these standards.

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Journal Info
International Journal of Economics, Management and Accounting
Website

Abbrev

IJEMA

Publisher

Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Topics in this journal relate to any aspect of management, but are not limited to the following topics: Human Resource Management, Financial Management, Marketing Management, Public Sector Management, Operational Management, Supply Chain Management, Corporate Governance, Business Ethics, Management ...