Analisa Kepemilikan Terkonsentrasi dan Asimetri Informasi Terhadap Konservatisma Akuntans

Kartika, Ita Yuni; Subroto, Bambang; Prihatiningtyas, Yeney Widya

doi:10.18202/jamal.2015.12.6040

Cited by 3 publications

(6 citation statements)

References 7 publications

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“…The controlling investor will encourage management to apply accounting prudence because the application of accounting prudence can put pressure on management to manipulate profits that harm companies and investors. The research results support the agency theory and are in complimentary with research conducted by Kartika et al [19] which suggests that being concentrated will tend to require companies to report more conservative statements of finance.…”

Section: Resultssupporting

confidence: 86%

“…Research on the concentration of ownership of accounting conservatism still produces inconsistent results. Alkordi et al [9] and Kartika et al [19] state that there is no correlation between the concentration of ownership on accounting conservatism. However, Cullinan et al [20]; Loay et al [21], and Ratnadi and Ulupui [22] state that the ownership concentration gives a negative influence on accounting conservatism.…”

Section: Introductionmentioning

confidence: 99%

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Can Audit Committee Quality in Moderating Effect of Ownership Structure on Accounting Prudence?

Wahyudin¹,

Sari²,

Khairunnisa³

et al. 2022

Proceedings of the 4th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2021, 27-28 Jul

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This present study aimed to analyze the influence of foreign ownership, the ownership of institutional ownership of managerial and ownership concentration on accounting prudence moderated by audit committee quality. The population of this research is LQ45 indexed companies in the Indonesia Stock Exchange (IDX), in 2016-2018 there were 59 companies. Based on the purposive sampling method, samples that met the criteria of 46 companies. The final analysis unit is 105 units. The analytical method used is multiple linear regression moderation with IBM SPSS 25. The results of this study indicate foreign ownership, institutional ownership, and concentration of ownership have a positive and significant effect on accounting prudence. Managerial ownership has a significant and negative effect on accounting prudence. Audit committee quality is able to moderate (strengthen) the effect of foreign, institutional and concentration of ownership on accounting prudence. Audit committee quality is able to moderate (weaken) the effect of managerial ownership on accounting prudence.

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Section: Resultssupporting

confidence: 86%

Section: Introductionmentioning

confidence: 99%

Can Audit Committee Quality in Moderating Effect of Ownership Structure on Accounting Prudence?

Wahyudin¹,

Sari²,

Khairunnisa³

et al. 2022

Proceedings of the 4th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2021, 27-28 Jul

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show abstract

“…Ada beberapa faktor yang dapat memengaruhi konservatisme, diantaranya asimetri informasi, risiko litigasi, investment opportunity set (IOS), dan intensitas modal. Beberapa peneliti yang telah melakukan penelitian tentang konservatisme akuntansi diantaranya Isniawati et al (2016), Kartika et al (2015), Pratama et al (2016), Saputra (2016), Andreas et al (2017) Sinambela dan Almilia (2018). Isniawati et al (2016) menemukan asimetri informasi berpengaruh positif terhadap konservatisme akuntansi sedangkan Kartika et al (2015)…”

Section: Pendahuluanunclassified

“…Asimetri informasi adalah keadaan saat satu pihak mempunyai informasi yang lebih daripada yang lain (Nidar, 2016). Asimetri informasi terjadi ketika informasi yang dimiliki pihak manajemen sebagai penyedia informasi berbeda dengan para pengguna informasi (Kartika et al, 2015). Terdapat dua tipe dalam asimetri informasi yaitu adverse selection dan moral hazard.…”

Section: Asimetri Informasiunclassified

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Analisis Faktor-Faktor yang Memengaruhi Konservatisme Akuntansi

Mumayiz

Cahyaningsih

2020

SAKI

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This study examinesthe effect of information asymmetry, litigation risk, investment opportunity set, and capital intensity on accounting conservatism. This study uses consumer goods sector companies listed on the Indonesia Stock Exchange from 2016 to 2018 as a research sample. The data analysis method used is panel data regression analysis using Eviews 9.0 software.The results showed that information asymmetry has a positive effect while litigation risk has a negative effect on accounting conservatism. Investment opportunity set and capital intensity have not to influence accounting conservatism.Suggestions for further researchers to examine prudence, in addition to accounting conservatism. For companies, investors, and creditorsare expected to pay attention to the level of information asymmetry and litigation risk because it can affect the level of accounting conservatism applied.

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Pengaruh Asimetri Informasi dan Risiko Litigasi Terhadap Konservatisme Akuntansi dengan Variabel Moderasi Financial Distress

Rahmasari Laila Nur Khusna,

Suwarno

2023

jemsi

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Penelitian ini bertujuan untuk menguji pengaruh asimetri informasi dan risiko litigasi terhadap konservatisme akuntansi menggunakan variabel moderasi financial distress pada perusahaan jasa keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019 -2021. Penelitian ini merupakan penelitian kuantitatif dengan teknik purposive sampling untuk menentukan sampel sebanyak 93 perusahaan. Metode analisis penelitian menggunakan model persamaan structural equation modeling (SEM) dengan software smartPLS 3.0. Hasil penelitian ini menunjukkan bahwa asimetri informasi tidak memiliki pengaruh terhadap konservatisme akuntansi, sedangkan risiko litigasi berpengaruh negatif terhadap konservatisme akuntansi. Financial distress tidak mampu memoderasi pengaruh asimetri informasi dan risiko litigasi terhadap konservatisme akuntansi.

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Analisa Kepemilikan Terkonsentrasi dan Asimetri Informasi Terhadap Konservatisma Akuntans

Cited by 3 publications

References 7 publications

Can Audit Committee Quality in Moderating Effect of Ownership Structure on Accounting Prudence?

Can Audit Committee Quality in Moderating Effect of Ownership Structure on Accounting Prudence?

Analisis Faktor-Faktor yang Memengaruhi Konservatisme Akuntansi

Pengaruh Asimetri Informasi dan Risiko Litigasi Terhadap Konservatisme Akuntansi dengan Variabel Moderasi Financial Distress

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