PENGARUH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARD TERHADAP CATATAN AUDITOR

SAMEKTO, Dhany Guno and SYAFRUDDIN , M (2013) PENGARUH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARD TERHADAP CATATAN AUDITOR. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

[img]
Preview
PDF - Published Version
1086Kb

Abstract

This study aims to determine the effect of the International Financial Report Standards (IFRS), to understand how to influence the adoption and application of IFRS to the auditor's records. This study attempts to understand developments in the field of auditing and accounting.The study was conducted using quantitative methods using secondary data. The sampling method used was purposive sampling with the specified character. The sample used in this study were 82, but there are as many as 13 outlayer that the sample to 69. The analysis technique used is linear regression analysis. Analysis is performed either simultaneously with the test and the partial F test through test t test. From the results of the analysis indicate that the variable changes in the explanatory notes in accordance IFRS equity adjustments and changes in the amount proposed by the notes accompanying the financial statements in accordance with GAAP have significant to change the number of records auditors before and after IFRS justification.

Item Type:Thesis (Undergraduate)
Additional Information:IFRS, Auditor notes, audit
Uncontrolled Keywords:IFRS, Auditor notes, audit
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:39372
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:21 May 2013 10:36
Last Modified:21 May 2013 10:36

Repository Staff Only: item control page