TAILIEUCHUNG - Effect of mandatory adoption of international financial reporting standard (IFRS) on supply chain management: A case of Indonesian dairy industry

The purpose of this study was to examine the role of International Financial Reporting Standards (IFRS) in supply chain management. To achieve this purpose, quantitative research approach was used, and the study preferred cross-sectional research design rather than longitudinal research design. | Effect of mandatory adoption of international financial reporting standard IFRS on supply chain management A case of Indonesian dairy industry Uncertain Supply Chain Management 7 2019 169 178 Contents lists available at GrowingScience Uncertain Supply Chain Management homepage uscm Effect of mandatory adoption of international financial reporting standard IFRS on supply chain management A case of Indonesian dairy industry Tulus Suryantoa and Agrianti Komalasarib a Universitas Islam negeri Lampung Indonesia b Universitas Lampung Indonesia CHRONICLE ABSTRACT Article history The purpose of this study was to examine the role of International Financial Reporting Standards Received September 12 2018 IFRS in supply chain management. To achieve this purpose quantitative research approach Accepted October 24 2018 was used and the study preferred cross-sectional research design rather than longitudinal Available online research design. Based on literature six hypotheses were proposed concerning the relationship October 24 2018 Keywords between international financial reporting and supply chain management. Data were collected Financial reporting standard from the employees of the dairy companies in Indonesia through area cluster sampling technique. Supply chain management Only those employees were selected having direct relationship with supply chain and accounting Value relevance activities. Structural equation modelling was sued to test the hypotheses. The results of the study Earning management reveal that international financial reporting had significant association with supply chain Timely loss recognition management. The elements of supply chain accounting quality namely value relevance IFRS earnings management and timely loss recognition had significant positive relationship with supply chain management. A better implementation of international financial reporting is the key to enhance the supply chain management. 2019 by the authors licensee .

• Quản trị kinh doanh
• Timely loss recognition
• Financial reporting standard
• Supply chain management
• Cross sectional research design
• Longitudinal research design