PENGARUH DIMENSI BUDAYA TERHADAP PELAKSANAAN INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)
Daftar Isi:
- This study aims to determine the effect on the cultural dimensions of a company that does the adoption of International Financial Report Standards (IFRS), to understand how the adoption and application of IFRS on a company and know the benefits and barriers in a process. The theory is based on Hofstede Cultural Organization, this study attempts to understand how the cultural aspects of an organization is able to influence the attitudes and behavior of individuals within the organization to get a maximum result. This research was conducted with qualitative methods through a case study on company by interviewing staff and managers in the finance department and internal auditors, as well as perform archival record obtained directly from the company and from its official website. The results of this study indicate that not all relevant dimensions of Hofstede Cultural Implementation of IFRS in one company. Of the four dimensions of the study there were only three-dimensional relationships that have value and are relevant to the implementation of IFRS is the Uncertainty Avoidance, Individualism, and masculinity. While the cultural values that are not relevant to the implementation of IFRS in this company is Power Distance. The reason why these dimensions are not relevant because of the distance power at company has been fixed in advance by the company and make the power distance to be a shared commitment for the success together as well. Key words: Power Distance, Uncertainty Avoidance, Individualism, Masculinity