文章基本信息

标题：The Accountant Perceptions of The IFRS Convergence Plan In Indonesia
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作者：Ersa Tri Wahyuni
期刊名称：Jurnal Reviu Akuntansi dan Keuangan
出版年度：2011
卷号：1
期号：2
语种：English
出版社：Jurnal Reviu Akuntansi dan Keuangan
摘要：The Indonesian Institute of Accountants (Ikatan Akuntan Indonesia or IAI), on 23 December 2008, announced that the convergence of local standard to the international accounting standard (IFRS) should be completed by 2012. Indonesia as one of member of the Group of Twenty (G-20) should strive to achieve IFRS compliance as it is one of G-20 goal and commitment in enhancing economic cooperation around the world. This study aims to examine Indonesian accountant perceptions regarding IFRS convergence in 2012. This study is based on a survey which focuses on accountant perceptions in Indonesia. The total population in this study was 275 accountants and auditors who attended the four accounting events in Jakarta held by IAI and IAPI. There was a total sample of 143 respondents, 76 accountants from companies and 67 auditors from public accounting firms. The research revealed many interesting findings. Overall the perception toward the IFRS convergence is positive with 72% respondents has a positive perception and 6.3% respondents have strong positive perception. Language issue in understanding PSAK (a translation from IFRS) is perceived as a problem more to the accountants work in companies rather than accounting firms. However both types of accountants view IFRS training to staffs as an important issue for IFRS implementation in Indonesia. With regard to the advantages of IFRS implementation in Indonesia, the foreign-affiliated institutions voiced higher agreement that IFRS will result in greater comparability of financial performance. They are also confident that Indonesia is ready for IFRS convergence by 2012 in contrast with non-affiliated institutions. And lastly accountants with 0-5 years experience group expressed greater concerns towards Indonesia’s readiness for IFRS implementation as compared to accountants with more than 15 years experience. However overall perception shows that accounting professionals surveyed has positive perceptions towards IFRS convergence in Indonesia Keywords: IFRS Convergence, Implementation, Accountants perception