No abstract

The Ukraine-Soviet Union war and the Covid-19 pandemic made the world economy experience complex problems. Indonesia was also affected, especially the decline in exports, so it needed to find new trading partners. This study aims to determine the potential diversification of Indonesia's export market to non-traditional countries, namely Turkey, Brazil, Georgia and the Russian Federation as well as 10 economic commodities. The data used in this study is secondary data. This data is obtained through the GTAP database (Global Trade Analysis Project) version 10. In this GTAP database there are input - output data from 121 countries representing 98% of world GDP. The results of this study are Brazil and Turkey can become Indonesia's trading partners, while Georgia and the Russian Federation have little opportunity to establish trade cooperation with Indonesia

IFRS convergence was initiated through the agreement of the G20 leadership meeting in Washington at 2008. The meeting agreed to use IFRS as an international accounting standard. Adopting IFRS as a single global accounting standard can make Indonesian companies ready and able to transact across countries, or mergers and acquisitions. IFRS supports the readiness of industry in Indonesia to be competitive at the global level. Financial statements based on IFRS produce information more relevant, accurate and more comparable. IFRS can produce valid information on company assets, liabilities, equity, income and expenses. Management will have a high level of accountability to run the company. This study examined the role of audit quality as moderating variable in the relationship between the IFRS convergence and disclosure quality, and studies on multinational companies listed the Indonesian Stock Exchange 2012-2018 period. The research used 63 multinational companies and it tested using the SPSS 25 statistical test tool. The research has proven the effect of IFRS convergence on disclosure quality, and the role of audit quality in strengthening the relationship between the two variables. IFRS convergence applied requires the role of external audit to provide assurance or assurance that the financial statements presented have complied with the standards for preparing financial statements and are fairly presented without material errors.