Jurnal Ekobismen
Vol 3, No 1 (2023): Januari 2023

Dampak International Financial Reporting Standard (IFRS) terhadap Laporan Keuangan Perusahaan di Indonesia

Evi Maulida Yanti (Universitas Jabal Ghafur)
Ramzijah Ramzijah (Universitas Jabal Ghafur)

Article Info

Publish Date
01 Jan 2023

Abstract

This study aims to explore information about the impact of international financial reporting standards on the financial statements of companies in Indonesia. This research method uses a Systematic Literature Review (SLR), which is a method for identifying and defining IFRS through philosophy based on previous studies. The results show that the application of international financial reporting standards (IFRS) in Indonesia has not been able to improve the quality of accounting information. The relevance of accounting earnings to investment decisions as reflected in stock prices does not increase significantly in the period after the adoption of IFRSKeywords: IFRS, company financial statements.

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Journal Info
Jurnal Ekobismen
Website

Abbrev

JEko

Publisher

Universitas Jabal Ghafur

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekobismen Fakultas Ekonomi Universitas Jabal Ghafur merupakan jurnal 6 (enam) bulanan yang menyajikan 5 (Lima) tulisan tentang Ekonomi, Bisnis, Manajemen dan Akuntansi, Jurnal Ekobismen bertujuan untuk menyebarluaskan hasil penelitian di bidang ekonomi, bisnis, manajemen, dan Akuntansi kepada ...