Jurnal Ilmiah

MENGUJI KUALITAS STANDAR AKUNTANSI HASIL ADOPSI IFRS: STUDI EMPIRIS PADA PSAK NO. 55 (REVISI 2006)

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No. Panggil

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: ., 0

Deskripsi Fisik

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Bahasa

Indonesia

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Klasifikasi

E-BOOK

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Edisi

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Subjek

PSAK No. 55 (Revised 2006), financial instruments,

Info Detail Spesifik

The need for high quality accounting standards has been discussed by various parties. High quality accounting standards are expected by all parties. If there are no accounting standards, firms present the financial statements as their wish. This will become a problem for all users of financial statements because it will be very difficult to understand and analyze the existing financial reporting. This research was conducted by survey method of accounting students from four universities in Semarang. The survey was conducted by distributing questionnaires directly to the samples. Hypotheses were tested using Sign test. The results stated that accounting students perceived PSAK No. 55 (Revised 2006) as an accounting standards that is difficult to understand. In fact, accounting students found it difficult to understand the meaning of content and language of PSAK No. 55 (Revised 2006). In addition, accounting students perceived PSAK No. 55 (Revised 2006) as an accounting standard that do not meet criteria as a high quality accounting standard ( from its content and language aspect).

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