APPLICATION OF IFRS WITH DISCLOSURE OF FIXED ASSETS IN THE COMPANY'S FINANCIAL STATEMENTS

Abstract

Abstract.

The aim of this research is to analyze the implementation of
IFRS and its relationship with the comparison of disclosure of fixed
assets or now called PPE (Property, Plant, and Equipment) in financial
reports. The variable used in this research is the application of IFRS
which focuses on the comparison of PPE disclosures. This research is
based on previous research conducted by Vergauwe and Gaeremynck
(2013). The sample for this research is manufacturing companies listed
on the Indonesia Stock Exchange (BEI) in 2019-2022. Data was
collected using a purposive sampling method, observations were
analyzed. Hypothesis testing in this research uses regression analysis
Based on the results of the regression test, the application of IFRS does
not have a significant effect on the disclosure of fixed assets in financial
statements.
Keywords: Implementation of IFRS, Disclosure of Fixed Assets,
Financial Reports