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"[ABSTRAKPenelitian ini bertujuan untuk menemukan bukti empiris mengenai dampak konvergensi IFRS terhadap biaya yang harus dikeluarkan oleh perusahaan khususnya biaya dalam melakukan proses audit (biaya jasa audit) di perusahaanperusahaan yang terdaftar pada bursa efek di negara-negara di ASEAN yang sudah mengadopsi IFRS sebagai standar akuntansi keuangannya. Penelitian ini dilakukan dengan menggunakan analisis regresi dengan sampel negara-negara ASEAN yang telah mengadopsi IFRS yakni Indonesia, Malaysia, Singapura, Thailand dan Filipina. Hasil penelitian ini menunjukkan bahwa konvergensi IFRSmemiliki pengaruh positif terhadap biaya jasa audit melalui penelitian terhadap perusahaan yang terdaftar di bursa di negara-negara ASEAN.

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ABSTRACTThe purpose of this research provides empirical evidence on the effect of IFRS convergence to the cost of IFRS adoption by examining the fee incurred for audit services by listed companies in ASEAN. This research was conducted by using regression analysis with a sample of ASEAN countries that have adopted IFRS, such as Indonesia, Malaysia, Singapore, Thailand and Philippines. The results of this study indicate that the convergence of IFRS has a positive and significant impact on the cost of audit services, this implies that the hypothesis haveaccording to empirical testing.;The purpose of this research provides empirical evidence on the effect of IFRS convergence to the cost of IFRS adoption by examining the fee incurred for audit services by listed companies in ASEAN. This research was conducted by using regression analysis with a sample of ASEAN countries that have adopted IFRS, such as Indonesia, Malaysia, Singapore, Thailand and Philippines. The results of this study indicate that the convergence of IFRS has a positive and significant impact on the cost of audit services, this implies that the hypothesis haveaccording to empirical testing., The purpose of this research provides empirical evidence on the effect of IFRS convergence to the cost of IFRS adoption by examining the fee incurred for audit services by listed companies in ASEAN. This research was conducted by using regression analysis with a sample of ASEAN countries that have adopted IFRS, such as Indonesia, Malaysia, Singapore, Thailand and Philippines. The results of this study indicate that the convergence of IFRS has a positive and significant impact on the cost of audit services, this implies that the hypothesis haveaccording to empirical testing.]"

"Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh konvergensi IFRS terhadap kepemilikan investor asing di Indonesia. Pengujian dilakukan dengan menggunakan model Hamberg et al. (2013). Penelitian ini memberikan bukti empiris bahwa konvergensi IFRS meningkatkan jumlah dan persentase kepemilikan investor asing dari negara pengadopsi IFRS pada perusahaan kecil di Indonesia. Hal ini membuktikan bahwa konvergensi IFRS dapat memberikan dampak positif pada dunia investasi di Indonesia meskipun pengaruhnya masih kecil dan terbatas pada investor yang berasal dari negara pengadopsi IFRS dan pada perusahaan publik berskala kecil saja

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This research aims to provide empirical evidence about the effect of the convergence of IFRS on foreign ownership in Indonesia. Tests are carried out using models from Hamberg et al. (2013). This study provides empirical evidence that the convergence of IFRS increases the number and percentage of foreign ownership by the countries adopting IFRS in small enterprises in Indonesia. This proves that the convergence of IFRS may have a positive impact on the world of investing in Indonesia although the effect may still be small and limited to investors who come from countries adopting IFRS and the small-scale public companies only."

"Laporan magang ini membahas mengenai implementasi IFRS 15 pada kontrak perusaahaan dengan pelanggan yang dilakukan oleh PT. PQR berdasarkan model 5 langkah implementasi IFRS 15. IFRS 15: Revenue from Contracts with Customers merupakan standar akuntansi yang resmi diberlakukan pada Januari 2018 secara global dan akan diberlakukan di Indonesia pada Januari 2020 melalui adopsi PSAK 72: Pendapatan dari Kontrak dengan Pelanggan. Pada laporan ini, diambil sampel 10 kontrak yang bervariasi satu sama lain untuk dianalisis kesesuaian pengimplementasiannya dengan model 5 langkah implementasi IFRS 15, yaitu: (1) identifikasi kontrak dengan pelanggan, (2) identifikasi performance obligation yang terdapat pada kontrak, (3) menentukan harga transaksi, (4) mengalokasikan harga transaksi ke dalam performance obligations, dan (5) mengakui pendapatan ketika perusahaan memenuhi performance obligations. Berdasarkan hasil analisis, disimpulkan bahwa sebagian besar implementasi IFRS 15 pada 10 variasi kontrak sudah dilakukan dengan benar. Adapaun kontrak yang tidak sesuai pengimplementasiannya dikarenakan tidak adanya BA Splitting, sehingga stand-alone selling price tidak bisa ditentukan. Rekomendasi diberikan untuk perbaikan pengerjaan implementasi yang belum dilakukan dengan benar berdasarkan IFRS 15, yaitu dengan menentukan stand-allone selling price berdasarkan (1) pendekatan nilai pasar yang disesuaikan, (2) pendekatan biaya yang diharapkan, lalu ditambah keuntungan, dan (3) pendekatan residual.

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This internship report discusses the implementation of IFRS 15 on company contract with customers conducted by PT. PQR based on the 5-step model of IFRS 15. IFRS 15: Revenue from Contracts with Customers is an accounting standard officially enforced started on January 2018 globally and will be enforced in Indonesia started on January 2020 through adoption of PSAK 72: Pendapatan dari Kontrak dengan Pelanggan. In this report, 10 varied contract samples were drawn to analyze the suitability of their implementation with the 5-step model of IFRS 15 implementation, consist of: (1) identify the contract(s) with a customer, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to the performance obligation, and (5) recognise revenue when (or as) the entity satisfies a performance obligation.

Based on the results of the analysis, it was concluded that most IFRS 15 implementations on 10 contract variations were carried out correctly. There are contracts that do not fit the implementation due to the absence of BA Splitting, so that stand-alone selling prices cannot be determined. Recommendations are given for improvements to the implementation that has not been carried out correctly based on IFRS 15, by determining stand-allone selling price based on (1) the adjusted market value approach, (2) expected cost plus a margin approach, and (3) residual approach."

"Penelitian ini bertujuan untuk menguji secara empiris dampak konvergensi International Financial Reporting Standards (IFRS) terhadap relevansi nilai informasi akuntansi berupa nilai buku ekuitas dan laba, serta menilai peningkatan kemampuan variasi nilai buku ekuitas dan laba dalam menjelaskan variasi nilai harga saham sejak tahap awal konvergensi IFRS hingga tahap lanjut konvergensi IFRS. Dengan menggunakan model Ohlson (1995) sebagaimana Kargin (2013) dan menggunakan studi yang mencakup tahap sebelum konvergensi IFRS, tahap awal konvergensi IFRS dan tahap lanjut konvergensi IFRS selama 2006 hingga 2011, ditemukan bahwa relevansi nilai dari laba terus menguat pada tahap awal hingga tahap lanjut konvergensi IFRS sementara penguatan relevansi nilai dari nilai buku ekuitas hanya terjadi pada tahap lanjut konvergensi IFRS. Lebih dari itu, terungkap bahwa relevansi nilai dari informasi akuntansi berupa nilai buku ekuitas dan laba menguat pada tahap lanjut konfergensi IFRS pada perusahaan yang terdaftar di Bursa Efek Indonesia.

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This research is aimed to examines the impact of International Financial Reporting Standards (IFRS) convergence on value relevance of accounting information such as book value of equity and earnings and also estimates increased ability of book value equity and earnings to explain the stock price variation since early stage to further stage of IFRS convergence. Using Ohlson model (1995) as Kargin (2013) and using study that covers prior stage of IFRS convergence, early stage of IFRS convergence and further stage of IFRS convergence during 2006-2011 periods, it is found that earnings reinforce value relevance on early stage to further stage IFRS convergence whereas the reinforcement of value relevance from book value of equity only occurred on the further stage adoption. Moreover, it is found that value relevance of accounting information such as book value of equity and earnings reinforce on the further stage of IFRS convergence in firms listed on Indonesia Stock Exchange."

"Penelitian ini bertujuan untuk menguji pengaruh adopsi International Financial Reporting Standard (IFRS) terhadap audit reporting lag di perusahaan manufaktur di Indonesia tahun 2008-2012. Pengujian dalam penelitian ini mengunakan model data panel yang diregresikan dengan regresi linear berganda. Hasil penelitian menunjukkan terdapat pengaruh negatif antara adopsi IFRS terhadap audit reporting lag pada perusahaan manufaktur di Indonesia.

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This study aimed to examine the effect of the adoption of International Financial Reporting Standards (IFRS) on manufacturing companies in Indonesia in 2008-2012. This research uses a panel data model that has regressed by multiple linear regression. The results showed that there is negative relation between IFRS adoption on audit reporting lag in manufacturing companies in Indonesia."

"For colleges and universities around the world, Financial Accounting IFRS, 2nd Edition by Jerry J. Weygandt, Paul D. Kimmel, and Donald E. Kieso, is designed to assist students learning accounting topics under the rules of IFRS. The book addresses every accounting topic from the perspective of IFRS and includes examples based on international companies. Following the reputation for accuracy, comprehensiveness, and currency, this highly anticipated new edition retains key features, such as the table of contents, comprehensive problem sets, and accuracy, on which users of Weygandt Financial Accounting IFRS have come to rely. The focus of this text in on international companies, discussing financial accounting principles and procedures within the context of IFRS, and providing end-of-chapter exercises and problems that present students with foreign currency examples such as the yen or euro. "

"This study examines the dynamics of the implementation of IFRS in Indonesia and challengesfaced by its stakeholders by using interpretive-qualitative research paradigm. In-depth interviews,observations, and documentary analysis were used during data collection processes. The resultswere then cross-examined through triangulation. More specifically, this study attempts to identifyproblems arised during the implementation and the responses of the stakeholders. The authorshope that the findings can enrich the literatures about the interconnectedness among accounting,culture, language, and stakeholders? interests in the context of developing countries, especiallyIndonesia. Our results indicate that there is an interdependence among the stakeholders (regulator,auditor, user, preparer, and higher education institutions) in which there is no party that canindividually ensure the successfulness of the IFRS implementation. Synergistic, long-term orientedcollective efforts among those parties are required since they all have internal constraints that caninhibit the implementation. In addition, culture (including language) exacerbates the problemsand, hence, require long-term, strategic responses in macro level. Finally, this study suggests sevenpropositions conditioning the effectiveness of IFRS implementation in a national context.AbstrakStudi ini mengkaji dinamika implementasi IFRS di Indonesia beserta tantangan-tantangan yangdihadapi oleh para pihak yang berkepentingan (stakeholders) dengan menggunakan paradigmapenelitian interpretif-kualitatif. Wawancara mendalam, observasi, dan analisis dokumen digunakanselama proses pengumpulan data untuk kemudian hasilnya ditinjau silang melalui prosestriangulasi. Secara lebih khusus, studi ini berusaha mengidentifikasi problematika yang munculdalam implementasi tersebut dan bagaimana respons para stakeholders selama ini. Penulis berharaptemuan yang diperoleh dapat memperkaya literatur tentang keterkaitan antara akuntansi, budaya,bahasa, dan kepentingan pihak-pihak yang terlibat di dalamnya dalam konteks negara berkembang,"

"ABSTRAKLaporan Magang ini membahas mengenai implementasi tahap pertama IFRS 15 5-step model pada PT. XYZ Tbk di divisi MIDI, yang dilakukan oleh KAP ABC. IFRS 15: Revenue from Contracts with Customers merupakan standar akuntasi baru yang akan secara resmi diimplementasikan pada Januari 2018. Tahap pertama dalam IFRS 15 adalah mengidentifikasi kontrak. Sehubungan dengan ketentuan IFRS 15 dalam mengidentifikasi kontrak untuk pengakuan pendapatan, KAP ABC menemukan beberapa permasalahan dalam kontrak dengan pelanggan di divisi MIDI di PT. XYZ Tbk.. Berdasarkan analisis, ditemukan bahwa angka pendapatan yang tidak dapat diakui berdasarkan kontrak dengan pelanggan signifikan pada tahun 2016

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ABSTRACTThis internship report discusses about the 1st step of IFRS 15 5 step model implementation in PT. XYZ Tbk in MIDI division, which was conducted by ABC Public Accounting Firm. IFRS 15 Revenue from Contracts with Customers is a new accounting standard that will be officially implemented in January 2018. The 1st step of IFRS 15 is contract identification. In regards to IFRS 15 in identifying contracts for revenue recognition, ABC found several issues in PT. XYZ Tbk. s MIDI division contracts with its customers. Based on the analysis, it was found that the amount of revenue that cannot be recognized based on the contracts with customers in 2016 are significant."