{"title":"TANTANGAN IMPLEMENTASI IFRS 10 DALAM MENGIDENTIFIKASI PIHAK PENGENDALI","authors":"Golrida Karyawati Purba, Indra Halim","doi":"10.21776/ub.jamal.2023.14.2.27","DOIUrl":null,"url":null,"abstract":"Abstrak - Tantangan Implementasi IFRS 10 dalam Mengidentifikasi Pihak Pengendali Tujuan Utama - Penelitian ini bertujuan menganalisis efektifitas implementasi IFRS 10 pada aspek entitas pengendali. Metode - Penelitian ini menggunakan metode eksploratif. Peneliti mengungkapkan hambatan IFRS 10 dalam mengidentifikasi pihak pengendali. Temuan Utama - IFRS 10 belum memberikan kontribusi yang signifikan bagi peningkatan praktik bisnis dan pelaporan keuangan. Minimnya kontribusi disebabkan karena principle-based belum dieksekusi dengan baik dalam mengidentifikasi pihak pengendali. Implementasi IFRS 10 pada konteks negara-negara yang didominasi bisnis keluarga berstruktur piramida memiliki tantangan yang lebih berat. Implikasi Teori dan Kebijakan - Penelitian ini mengungkap kompleksitas teori agensi pada konteks grup bisnis keluarga berstruktur piramida yang sulit diidentifikasi. Hasil penelitian ini dapat digunakan oleh regulator akuntansi khususnya di negara-negara yang didominasi bisnis keluarga berstruktur piramida dalam mengevaluasi implementasi IFRS 10 Kebaharuan Penelitian - Sejauh ini penelitian yang mengeksplorasi hambatan implementasi IFRS 10 dalam mengidentifikasi pihak pengendali sangat terbatas. Abstract - Challenges of IFRS 10 Implementation in Identifying Controlling Parties Main Purpose - This research aims to analyze the effectiveness of IFRS 10 implementation in the controlling entity aspect. Method - This research uses an exploratory method. Researchers reveal the obstacles of IFRS 10 in identifying controlling parties. Main Findings - IFRS 10 has not significantly improved business practices and financial reporting significantly. The lack of contribution happened because the principle-based has not been implemented properly in identifying the controlling party. Implementing IFRS 10 in the context of countries dominated by pyramid-structured family businesses poses more severe challenges. Theory and Practical Implications - This research reveals the complexity of agency theory in the context of pyramid-structured family business groups that are difficult to identify. The results of this research can be used by accounting regulators, especially in countries dominated by pyramid-structured family businesses, in evaluating the implementation of IFRS 10 Novelty - Research exploring barriers to IFRS 10 implementation in identifying controlling parties is minimal.","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":"52 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Akuntansi Multiparadigma","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.21776/ub.jamal.2023.14.2.27","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
Abstrak - Tantangan Implementasi IFRS 10 dalam Mengidentifikasi Pihak Pengendali Tujuan Utama - Penelitian ini bertujuan menganalisis efektifitas implementasi IFRS 10 pada aspek entitas pengendali. Metode - Penelitian ini menggunakan metode eksploratif. Peneliti mengungkapkan hambatan IFRS 10 dalam mengidentifikasi pihak pengendali. Temuan Utama - IFRS 10 belum memberikan kontribusi yang signifikan bagi peningkatan praktik bisnis dan pelaporan keuangan. Minimnya kontribusi disebabkan karena principle-based belum dieksekusi dengan baik dalam mengidentifikasi pihak pengendali. Implementasi IFRS 10 pada konteks negara-negara yang didominasi bisnis keluarga berstruktur piramida memiliki tantangan yang lebih berat. Implikasi Teori dan Kebijakan - Penelitian ini mengungkap kompleksitas teori agensi pada konteks grup bisnis keluarga berstruktur piramida yang sulit diidentifikasi. Hasil penelitian ini dapat digunakan oleh regulator akuntansi khususnya di negara-negara yang didominasi bisnis keluarga berstruktur piramida dalam mengevaluasi implementasi IFRS 10 Kebaharuan Penelitian - Sejauh ini penelitian yang mengeksplorasi hambatan implementasi IFRS 10 dalam mengidentifikasi pihak pengendali sangat terbatas. Abstract - Challenges of IFRS 10 Implementation in Identifying Controlling Parties Main Purpose - This research aims to analyze the effectiveness of IFRS 10 implementation in the controlling entity aspect. Method - This research uses an exploratory method. Researchers reveal the obstacles of IFRS 10 in identifying controlling parties. Main Findings - IFRS 10 has not significantly improved business practices and financial reporting significantly. The lack of contribution happened because the principle-based has not been implemented properly in identifying the controlling party. Implementing IFRS 10 in the context of countries dominated by pyramid-structured family businesses poses more severe challenges. Theory and Practical Implications - This research reveals the complexity of agency theory in the context of pyramid-structured family business groups that are difficult to identify. The results of this research can be used by accounting regulators, especially in countries dominated by pyramid-structured family businesses, in evaluating the implementation of IFRS 10 Novelty - Research exploring barriers to IFRS 10 implementation in identifying controlling parties is minimal.