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ANALISIS TINGKAT KESESUAIAN LAPORAN TAHUNAN DENGAN IFRS PRACTICE STATEMENT MANAGEMENT COMMENTARY
https://doi.org/10.22146/abis.v8i3.58865 An'im Falakhudin(1*), Singgih Wijayana(2)
(1) Universitas Gadjah Mada, Yogyakarta
(2) Departemen Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Yogyakarta
(*) Corresponding Author
Abstract
Tujuan - Penelitian ini bertujuan untuk menganalisis tingkat kesesuaian laporan tahunan pada perusahaan non-keuangan yang terdaftar dalam Indeks LQ 45 dengan IFRS practice statement management commentary yang diterbitkan oleh International Accounting Standard Board (IASB).
Metode penelitian - Analisis konten digunakan pada sampel berjumlah 37 perusahaan non-keuangan yang terdaftar dalam Indeks LQ 45. Tingkat kesesuaian laporan tahunan perusahaan sampel dengan IFRS practice statement management commentary dianalisis secara deskriptif dengan menggunakan instrumen penelitian lima konten elemen pada IFRS practice statement management commentary.
Temuan - Hasil penelitian menunjukkan bahwa non-keuangan yang terdaftar dalam Indeks LQ 45 di Indonesia memiliki tingkat kesesuaian laporan tahunan sesuai dengan yang dipersyaratkan IASB. Namun demikian, masih diperlukan sedikit penyelarasan pada penerapan beberapa elemen konten pelaporan ulasan manajemen. Pengungkapan yang dilakukan perusahaan tergolong sangat sesuai dengan IFRS practice statement management commentary yang diterbitkan oleh IASB.
Originalitas - Salah satu fokus utama dalam penelitian ini adalah tingkat kesesuaian laporan tahunan dengan IFRS practice statement management commentary. Belum ada penelitian yang mengukur tingkat kesesuaian IFRS practice statement management commentary dengan menggunakan laporan tahunan secara empirik.
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DOI: https://doi.org/10.22146/abis.v8i3.58865
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