Detail Inovasi Perguruan Tinggi


Tema: Akuntansi Keuangan
Judul: Factors that Influence Countries in Fully Adopting International Financial Reporting Standards (IFRS)
Perguruan Tinggi: Akademi Akuntansi Bina Insani
Jenis/sdm: dosen/0407049202

Tahun: 2018

Abstract

This research aims to examine the factors that influence a country in fully adopting IFRS. The factors being tested are Economic Growth and Foreign Direct Investment. The samples in this study are 65 countries consisting of 37 countries fully adopting IFRS and 28 countries not fully adopting/not adopting IFRS. Hypothesis testing uses Logistic Regression test to determine the effect of each independent variable on the dependent variable. Logistic Regression test results in the first hypothesis prove that economic growth has a positive effect on the decision of the countries in fully adopting IFRS, which mean the first hypothesis is supported. Testing the second hypothesis proves that foreign direct investment does not affect the decision of the countries in fully adopting IFRS, which mean the second hypothesis is not supported.

Keywords—GDP; FDI; IFRS