LKMM TD 2022
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TELAAH KRITIS ADOPSI IFRS DI INDONESIA
Oleh : Suhita Whini Setyahuni ABSTRACT Capitalism is believed had the worse bad impact than its benefit. Capitalism drives people to get profit as much as they can without considering the interest of others. In order to win a competition, firms will behave opportunistically by exploiting resources that can be used to maximize wealth. Accounting as part of a business process can be influenced by the value of capitalism. Exploitation on the use of natural resources and labour bring a necessary to build a single set international accounting standard. Adopting of IFRS as an Indonesian Financial Standard (SAK) implies the penetration of capitalism value into the social system of Indonesia. On the process of IFRS adoption , it should consider culture value including the moral and ethical value of Indonesia. Therefore, before build a new Indonesian accounting standard, we should change the objective of financial reporting. Accountability is the proper objective of financial reportin...
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