TANTANGAN IMPLEMENTASI IFRS 10 DALAM MENGIDENTIFIKASI PIHAK PENGENDALI

Golrida Karyawati Purba, Indra Halim

Abstract


Abstrak - Tantangan Implementasi IFRS 10 dalam Mengidentifikasi Pihak Pengendali

Tujuan Utama - Penelitian ini bertujuan menganalisis efektivitas 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 basis prinsip 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.

Kebaruan 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.


Keywords


bisnis keluarga; Ifrs 10; pengendali; piramida

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2023.14.2.27

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