The Influence of the Implementation of International Financial Accounting Standards (IFRS) and Audit Quality

Rahmad Dani; Mardiah Hasanah Nasution; Ayu Andira

doi:10.61132/ijema.v1i4.274

Authors

Rahmad Dani Akademi Akuntansi YPK Medan
Mardiah Hasanah Nasution Akademi Akuntansi YPK Medan
Ayu Andira Akademi Akuntansi YPK Medan

DOI:

https://doi.org/10.61132/ijema.v1i4.274

Keywords:

IFRS, Audit Quality, Financial Report Quality.

Abstract

This research was conducted with the aim of analyzing the consequences of implementing IFRS and audit quality on the quality of financial reports in technology sector companies listed on the IDX during the 2019-2022 period. The research method used is a quantitative approach with logistic regression. The research results show that separately, the implementation of IFRS and audit quality have a significant influence on the quality of financial reports in technology sector companies listed on the IDX during the 2019-2022 period. Therefore, from the results of this research, it is recommended that companies focus on implementing standards such as IFRS 15 (Revenue from Contracts with Customers) or IFRS 9 (Financial Instruments) can provide more detailed insight into the practical impact of adopting these standards.

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