文章基本信息

标题：Comparative Study of Financial Reporting Act: The Case Study of Indonesia
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作者：Michelle Claudia ; Lindawati Gani ; Rafika Yuniasih 等
期刊名称：Journal of Accounting and Investment
印刷版ISSN：2622-3899
电子版ISSN：2622-6413
出版年度：2021
卷号：22
期号：2
页码：310-341
DOI：10.18196/jai.v22i2.10935
出版社：Universitas Muhammadiyah Yogyakarta
摘要：Research aims: This study evaluates the Indonesian Financial Reporting Bill and provides recommendation to RUU PK RI.Design/Methodology/Approach: A comparative study was carried out by comparing the RUU PK RI with Financial Reporting Acts and other related statutory from the United States of America, the United Kingdom, and twenty-seven members of the Asian-Oceanian Standard-Setters Group (AOSSG).Research findings: From the total of 24 countries, 60 documents were found which were then manually analyzed for content and themes. Based on the results of the study: standard setting body, accountant certification, and practice monitoring program were proposed to be included in the RUU PK RI.Theoretical contribution/Originality: There are not many studies of Financial Reporting Act; therefore, this study seeks to contribute to the gap.Practitioner/Policy implication: The result of this study will become insight for regulators in charge of the Indonesian Financial Reporting Bill’s development in preparing its promulgation.Research limitation/Implication: The limitation of this research is it carries out a comparative study of the Indonesian Financial Reporting Bill with the selected countries’ Financial Reporting Acts and similar statutory.Keywords: comparative study, evaluation case studies, financial reporting act, stakeholder theory.
关键词：A Comparative Study; Evaluation Case Study; Financial Reporting Act; Stakeholder Theory