PENGARUH PENERAPAN IFRS TERHADAP KONSERVATISME PELAPORAN KEUANGAN
DOI:
https://doi.org/10.32897/jsikap.v4i2.246Keywords:
IFRS, Kualitas Laporan Keuangan, KonservatismeAbstract
Tujuan dari literatur review ini adalah untuk mengukur pengaruh penerapan IFRS terhadap pelaporan keuangan konservatif. Dalam melakukan penulisan jurnal ini penulis menggunakan metode literatur review. Yaitu dengan cara mengumpulkan berbagai data pustaka berupa jurnal, buku dan dokumen-dokumen yang berhubungan dengan tema yang di teliti. Penulis telah memilih durasi periode review literatur dalam kurun waktu 10 tahun, dimulai dari tahun 2009 sampai 2019. Hasil penelitian yang diperoleh dengan menganalisis beberapa artikel mengenai pengaruh penerapan IFRS terhadap pelaporan keuangan konservatif yaitu penerapan IFRS di beberapa negara meningkatkan konservatisme akuntansi kondisional dan di sebagian negara menurunkan tingkat konservatisme akuntansi kondisional.
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