EVOLUSI STANDAR AKUNTANSI KEUANGAN BERBASIS IFRS DAN IMPLIKASINYA TERHADAP KUALITAS INFORMASI AKUNTANSI: TINJAUAN LITERATUR 2015-2025
Main Article Content
Amin Sadiqin
This research analyzes the evolution of IFRS-based financial accounting standards in Indonesia and their implications for accounting information quality during the 2015-2025 period. Using a qualitative approach through comprehensive literature review, the research evaluates the trajectory of IFRS convergence that has moved from initial adoption to full integration. The analysis shows that IFRS implementation has contributed to improving dimensions of accounting information quality, particularly in terms of relevance, comparability, and earnings management reduction. However, its effectiveness is strongly influenced by contextual factors such as legal systems, human resource capacity, sectoral regulations, and entity characteristics. This study identifies three stages in the evolution of IFRS-based accounting standards in Indonesia: initial adoption (2015-2018), consolidation and adjustment (2019-2022), and full integration (2023-2025). Contemporary challenges in implementation include economic digitalization, integration of sustainability reporting, and implementation gaps between large entities and SMEs. This research contributes to the literature by chronologically and thematically mapping the development of IFRS-based accounting standards in Indonesia, as well as identifying areas requiring attention from regulators, practitioners, and academics. Future prospects will depend on the ability to balance compliance with global standards with specific domestic market needs and strengthening supervisory infrastructure.
Acaranupong, Kittima. (2021). International Financial Reporting Standards Convergence and Value Relevance of Accounting Information: Evidence from ASEAN. Asian Journal of Business and Accounting, 14(2), 31–68. https://doi.org/10.22452/ajba.vol14no2.2
Adnan, & Khan, Muinuddin. (2021). Adaption of International Financial Reporting Standard (IFRS) and its Consequences on Financial Reporting Quality: A review. BUFT Journal of Business & Economic (BJBE), 2, 175–186.
Arsal, Muryani, & Firdaus, Firdaus. (2023). Pengaruh Sistem Pengendalian Intern, Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan SKPD. Indonesian Journal of Management Studies, 2(2), 20–30. https://doi.org/10.53769/ijms.v2i2.667
Costa, Juao C., & Gomes, Lorraine Rayelle. (2022). Ifrs Convergence and Value Relevance of Accounting Information: Evidence From Indian Financial Reporting. International Journal of Business and Society, 23(3), 1482–1498. https://doi.org/10.33736/ijbs.5176.2022
Elbolok, Rasha, Elghateet, Sara, & Elhawary, Engy. (2022). Does Ifrs Convergence Affect Earnings Quality and Market Volatility? Corporate and Business Strategy Review, 3(1), 64–84. https://doi.org/10.22495/cbsrv3i1art7
Gök, Görkem. (2024). International Financial Reporting Standards Convergence Process for Small and Medium-Sized Entities. International Journal of Engineering and Management Sciences, 9(2), 1–12. https://doi.org/10.21791/ijems.2024.004
Gomes, Lorraine Rayelle, & Costa, Juao C. (2025). Financial reporting quality dynamics in India: the role of IFRS convergence and corporate governance. Corporate Governance: The International Journal of Business in Society, 25(3), 441–454.
Holovina, Daria, Karpenko, Olga, & Plikus, Iryna. (2022). International Convergence of Financial Reporting. Social Economics, (63), 83–93. https://doi.org/10.26565/2524-2547-2022-63-08
Kuntjoro, Victoria, & Lindawati. (2017). Penerapan psak konvergensi ifrs terhadap relevansi nilai informasi akuntansi dan asimetri informasi pada perusahaan manufaktur yang terdaftar di bei. Jurnal Akuntansi Kontemporer, 9(2), 100–112. Retrieved from http://journal.wima.ac.id/index.php/JAKO/article/view/2538%0Ahttp://journal.wima.ac.id/index.php/JAKO/article/download/2538/2233
O Cualain, Geraroid, & Tawiah, Vincent. (2023). Review of IFRS consequences in Europe: An enforcement perspective. Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2022.2148869
Sinaga, Nuh Yabest, Akbar, Ferdy, & Wulandari, Ayu Nadira. (2024). PENGGUNAAN BAHASA INDONESIA DALAM AKUNTANSI : TINJAUAN TERHADAP IMPLEMENTASI DAN DAMPAKNYA THE UTILIZATION OF BAHASA INDONESIA IN ACCOUNTING : A REVIEW OF IMPLEMENTATION AND IMPACT. (November), 7162–7169.
Sofwatillah et al. (2024). METODE PENELITIAN KUALITATIF DAN KUANTITATIF : Pendekatan Metode Kualitatif dan Kuantitatif di Berbagai Bidang. In Journal Genta Mulia (Vol. 15). Retrieved from https://ejournal.uncm.ac.id/index.php/gm/article/view/1147
Usunier, J-C., & Lee, J. A. (2019). Cultural Aspects Of Cross Border Consumer Behavior: Influence Of Indegenous Culture On Brand Preference. Jurnal Saintifik (Multi Science Journal), 19(1), 25–30.
Vinanda, Olivia Rizka, Septiyani, Nabila, Aliyah, Dini, Huda, Miftahul, & Meta, Saskia Amanda. (2024). DINAMIKA HUKUM GLOBAL THE URGENCY OF HARMONIZING NATIONAL CIVIL LAW WITH THE. 7832–7839.
Zai, KS. (2021). Analysis of the Implementation of IFRS (International Financial Reporting Standards) Using the Gray Index on the Presentation of Company Financial Statements on the IDX (Indonesian Stock Exchange). Jurnal EMBA, 9(4), 1021–1035.
Zhou, Ziyu. (2021). Accounting Information Disclosure under the. 19–25. https://doi.org/10.23977/acccm.2021.030104
