PENERAPAN IFRS DAN HUBUNGANNYA DENGAN KOMPARABILITAS PENGUNGKAPAN ASET TETAP PADA LAPORAN KEUANGAN PERUSAHAAN

Abstract

The objective of this research is to analyze the implementation of IFRS and its relationship with the disclosure comparability of fixed assets or now called PPE (Property, Plant, and Equipment) in the financial statements. The variables used in this study is the application of IFRS which focused on disclosure comparability of PPE. This research is based on previous research conducted by Vergauwe and Gaeremynck (2013). The sample of this research was manufacturing company which listed on the Indonesian Stock Exchange (IDX) in the year 2011-2013. Data were collected by using purposive sampling method and 327 observation data were analyzed. The hypothesis testing in this research utilized multiple regression analysis with SPSS Release 20. The results of this analysis finds that the coefficient of the interaction variable between initial property, plant, and equipment (PPE) disclosure index and the application period of IFRS in first year and second year is become increasingly negative. It indicates that the differences of PPE disclosure level among firms are decreased. This suggests that the differences of PPE disclosures level in the financial statements among firms become smaller over time resulting in higher comparability as the enactment of IFRS convergence.

Keywords

• IFRS, comparability, disclosure, PPE (Property, Plant, and Equipment)