Article Per Year (5 Year)
p-Index From 2019 - 2024
2.56
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma INVENTORY: JURNAL AKUNTANSI Jurnal Aplikasi Akuntansi Jurnal ABDINUS : Jurnal Pengabdian Nusantara ABDI EQUATOR Educoretax Jurnal Akuntansi dan Keuangan Media Riset Akuntansi Auditing & Informasi
Elok Heniwati
Universitas Tanjungpura
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : The Indonesian Accounting Review

 1 
Valuing PSAK 64 in Reducing Conservatism in The Extractive Industry Nella Yantiana; Ricky Ricky; Elok Heniwati
The Indonesian Accounting Review Vol 11, No 2 (2021): July - December 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i2.2549

Abstract

In 2011, the Indonesian Institute of Accountants (IAI) issued PSAK 64, which adopted IFRS 6 concerning exploration for and evaluation of mineral resources. It is assumed that this adoption will improve the quality of financial reporting. This current study examines the impact of PSAK 64 implementation and other related factors on financial statement conservatism. The data were collected by using data from extractive industries listed on the IDX over the period 2009-2010 and 2013-2014 to represent before and after IFRS-based PSAK mandatory implementation respectively. This study develops two regression models to analyze first, factors influence on conservatism before implementing PSAK 64 and second, the influential factors after implementing PSAK 64 by interacting among conservatism factors. The study found that exploration aggressiveness has influenced conservatism and there are no influential factors on conservatism when they interact. Generally speaking, there is a no different level of conservatism before and after implementing PSAK 64. This finding adds a body of literature on the accounting of extractive industry in Indonesia and is prospective for countries having yet adopted IFRS.
Co-Authors A.A. Ketut Agung Cahyawan W Ayu Puspitasari Erlina Essen Erma Yani Essen, Erlina Felicia Kiki Simanjaya Gita Desyana Handi Brata Haryono Haryono Helisa Noviarty Nella Yantiana Nina Febriana Dosinta Nur Asni Nur Asni Nur Fitriana Hamsyi Oktaviani oktaviani Ricky Ricky Rusliyawati Rusliyawati Syarif M. Helmi