Proceedings of The International Conference on Environmental and Technology of Law, Business and Education on Post Covid 19, ICETLAWBE 2020, 26 September 2020, Bandar Lampung, Indonesia

Research Article

The Effect of Economic Growth, FDI, and Educational Rate on IFRS Implementation

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  • @INPROCEEDINGS{10.4108/eai.26-9-2020.2302946,
        author={Panji  Putranto and Sumiyati  Sumiyati and Huda Aulia Rahman},
        title={The Effect of Economic Growth, FDI, and Educational Rate on IFRS Implementation},
        proceedings={Proceedings of The International Conference on Environmental and Technology of Law, Business and Education on Post Covid 19, ICETLAWBE 2020, 26 September 2020, Bandar Lampung, Indonesia},
        publisher={EAI},
        proceedings_a={ICETLAWBE},
        year={2020},
        month={12},
        keywords={economical growth foreign direct investment educational rate ifrs},
        doi={10.4108/eai.26-9-2020.2302946}
    }
    
  • Panji Putranto
    Sumiyati Sumiyati
    Huda Aulia Rahman
    Year: 2020
    The Effect of Economic Growth, FDI, and Educational Rate on IFRS Implementation
    ICETLAWBE
    EAI
    DOI: 10.4108/eai.26-9-2020.2302946
Panji Putranto1,*, Sumiyati Sumiyati1, Huda Aulia Rahman1
  • 1: Mercu Buana University, Jakarta, Indonesia
*Contact email: Panji.putranto@mercubuana.ac.id

Abstract

The objective of this study was to specify the effect of Economic Growth, Foreign Direct Investment, and Educational Rate on IFRS implementation. Data obtained from the World Bank website. The object of the research is 1 4 7 countries were selected using the method of random purposive sampling. This study takes logistic regression analysis data processing with the assistance of SPSS version 25 software. The results consist are that Economic Growth has a positive effect on IFRS Implementation, while Foreign Direct Investment and Educational Rate had no effect on IFRS implementation.