文章基本信息

标题：Implementation of IFRSs 9, 15, and 16 towards Accounting Information Quality: An Indonesian Case Study
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作者：Venesa Hafid El Haq ; Arie Pratama
期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2021
卷号：25
期号：4
页码：1-8
语种：English
出版社：The DreamCatchers Group, LLC
摘要：The purpose of this research is to determine whether there is a difference in the quality of accounting information before and after the implementation of IFRSs 9, 15, and 16. This study divided the sample into two categories: (1) for IFRS 9, 75 public listed financial sector companies were selected; and (2) for IFRSs 15 and 16, 52 public listed non-financial sector companies were selected. It used the years 2019 and 2020 as a year before and a year after implementation, respectively. To analyse the data, this research used the Wilcoxon paired-sample test. The results indicate that the quality of accounting information improved after the implementation of IFRSs 9 and 16; however, there is no difference in the quality of accounting information before and after the application of IFRS 15. This study implies that the accounting standards need to be developed carefully to improve the relevance and representation of the financial statement itself.
关键词：Accounting information quality;IFRS 9;IFRS 5;IFRS 16;Indonesi