ADOPSI INTERNATIONAL FINANCIAL REPORT STANDARD: ”KEBUTUHAN ATAU PAKSAAN?” STUDI KASUS PADA PT. GARUDA AIRLINES INDONESIA

ANJASMORO, Mega and CHARIRI, Anis (2010) ADOPSI INTERNATIONAL FINANCIAL REPORT STANDARD: ”KEBUTUHAN ATAU PAKSAAN?” STUDI KASUS PADA PT. GARUDA AIRLINES INDONESIA. Undergraduate thesis, Universitas Diponegoro.

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Abstract

This study aimed to find out the reason and expectation of a company who adopts International Financial Report Standards (IFRS), to understand how the adoption and application of IFRS on a company and know the benefits and obstacles in conducting the process. Based on New Institutional Theory, this study tries to understand how the business environment of an organization is able to influence attitudes and behavior of individuals within the organization to gain legitimacy. This study was conducted with qualitative methods through a case study on PT. Garuda Airlines Indonesia (GA) by interviewed staff, managers, and vice president of finance department both in the branch office and head office, and do archival records obtained directly from the company and from its official website. The results of this study indicates that the reasons of adoption IFRS in GA is coming from the desire itself because the company needs an international standard that contains accounting treatment for aviation services and there’s no compulsion from the IAI . Benefits of IFRS adoption are transparency, comparable, and valuable financial report to raise the value of the company in public’s view. Another benefits that can be gained from the adoption of IFRS in the GA is the legitimacy of this organization's business environment. While IFRS adoption barriers are the IFRS capability of human resources, accounting system readiness and financing.

Item Type:Thesis (Undergraduate)
Uncontrolled Keywords:IFRS, New Institutional Theory, Legitimacy, Comparable, Valuable. IFRS, New Institutional Theory, Legitimasi, Comparable, Valuable.
Subjects:H Social Sciences > HG Finance
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:22807
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:07 Oct 2010 14:02
Last Modified:07 Oct 2010 14:02

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