Kesiapan dan Persepsi Auditor Dengan Kesediaaan Menggunakan Pernyataan Standar Skuntansi Keuangan Konvergensi International Financial Reporting Standard
SAPUTRO, ADHYTIA PRATOMO (Adv.: Ertambang Nahartyo, Ph.D., CMA.), Ertambang Nahartyo, Ph.D., CMA.
Konvergensi terhadap international financial reporting standard merupakan komitmen yang telah ditetapkan oleh G-20. Konvergensi ditujukan demi keseragaman pelaporan keuangan internasional. Konvergensi ini menuai berbagai macam persepsi baik dari kalangan akademisi maupun kalangan praktisi. Untuk melakukan konvergensi tentunya kesiapan Indonesia merupakan satu pertimbangan penting. Penelitian ini bertujuan untuk menguji faktor yang mempengaruhi konvergensi international financial reporting standard terhadap pernyataan standar akuntansi keuangan di Indonesia.
Penelitian ini menggunakan metode survei yang berfokus pada persepsi dan kesiapan auditor di Indonesia. Penelitian ini menggunakan purposive random sampling guna mendapatkan sampel yang dibutuhkan. Responden yang digunakan sebanyak 69 Auditor dari 12 kantor akuntan publik. Auditor
Penelitian ini menggunakan regresi linier berganda untuk menguji hipotesis dikarenakan terdapat dua faktor yang akan diuji yaitu persepsi auditor dan kesiapan auditor. Hasil pengujian menyatakan bahwa kesiapan dan persepsi auditor berpengaruh positif terhadap kesediaan menggunakan pernyataan standar akuntansi keuangan konvergensi international financial reporting standard.
International financial reporting standard convergence is a commitment that has been set by G-20. The objective of convergenceis to create uniformity of financial reporting standard. There are so many perception from practitioner prespective and accademiction perspective about the convergence of international financial reporting standard. To perform convergence, readiness of Indonesia is one of importence consideration. This study is aims to test the factors that will affect the willingness to use Indonesia generally accepted financial accounting standard convergence international financial reporting standard
This study used survey method which focuses on perceptions and readiness of auditors in Indonesia. This study used purposive random sampling to collect sample. Total respondents used are 69 auditors from 12 public accounting firms.
This study used multiple regression to test the hypotheses because there are two factors to be tested which is auditors perception and auditors readiness. The test results stated that auditors perception and auditors readiness affects willingness to use generally accepted accounting financial standard convergence of international financial reporting standard.
Kata Kunci : auditors readiness, auditors perception, international financial reporting standard, international financial reporting standard convergence, Kesiapan auditor, persepsi auditor.
