Pengaruh Kompetensi Wirausaha, Kapabilitas Laporan Keuangan dan Akurasi Perkiraan Analisis terhadap Peran Standar Pelaporan Keuangan Internasional (IFRS) Studi Pada Wirausaha di JABODETABEK
DOI:
https://doi.org/10.58812/jakws.v2i02.359Kata Kunci:
Kompetensi Wirausaha, Kapabilitas, Laporan Keuangan, Akurasi Perkiraan Analisis, IFRSAbstrak
Penelitian ini menginvestigasi pengaruh kompetensi kewirausahaan, kemampuan pelaporan keuangan, dan ketepatan estimasi terhadap peran International Financial Reporting Standards (IFRS) di kalangan pengusaha di wilayah JABODETABEK. Penelitian ini bertujuan untuk menjelaskan faktor-faktor yang mempengaruhi adopsi dan implementasi IFRS di kalangan pengusaha dalam praktik pelaporan keuangan mereka. Penelitian ini mengumpulkan data dari sampel pengusaha 380 dan menggunakan analisis SPSS meliputi regresi untuk menguji hubungan antara variabel-variabel yang diteliti. Temuan penelitian ini memiliki implikasi bagi pembuat kebijakan, badan pengatur, dan pengusaha di wilayah tersebut. Meningkatkan kemampuan pelaporan keuangan dan mendorong akurasi estimasi dapat berkontribusi pada implementasi IFRS yang efektif di kalangan pengusaha. Penelitian ini juga menyoroti perlunya investigasi lebih lanjut terhadap faktor-faktor yang membentuk keputusan pengusaha mengenai adopsi IFRS. Penelitian ini berkontribusi pada pemahaman peran IFRS dalam konteks kewirausahaan dan memberikan wawasan bagi para praktisi dan pembuat kebijakan untuk mendukung adopsi IFRS di kalangan pengusaha di JABODETABEK. Penelitian selanjutnya harus fokus untuk mengatasi tantangan dan hambatan spesifik yang dihadapi oleh pengusaha dalam mengadopsi IFRS dan mengeksplorasi strategi untuk menumbuhkan kesadaran dan pemahaman yang lebih besar tentang IFRS di komunitas pengusaha.
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