Faktor Determinan Pemilihan Konservatisme Akuntansi (Studi Kasus Pada Sektor Industri Barang Konsumsi Yang Terdaftar Di Bei)

Desyana, Gita

doi:10.26418/jaakfe.v11i1.55201

Cited by 1 publication

(2 citation statements)

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“…Conversely, Desyana (2022) demonstrates that the size of a company and its financial circumstances, such as being in a state of financial distress, significantly influence the adoption of accounting conservatism. Financially troubled companies often employ accounting conservatism to mitigate the risk of bankruptcy, while the size of a company impacts the level of caution in reporting profits.…”

Section: Discussionmentioning

confidence: 99%

“…Conversely, Suyono (2021) emphasizes the intricate relationship between profitability, capital intensity, CEO gender, board of commissioners' size, and accounting conservatism. A study by Desyana (2022) affirms that a company's size impacts the caution exercised in reporting profits. Additionally, companies facing financial challenges tend to adopt accounting conservatism.…”

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confidence: 99%

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Determinants of the Selection of Accounting Conservatism in Indonesia: A Systematic Literature Review Approach

Nur,

Molina,

Indriyanto

et al. 2023

GJBESD

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In the current era of globalization and the internationalization of capital markets, it is crucial to have clear and prompt financial reporting. Accounting conservatism is an essential qualitative characteristic in the field of accounting information. This study employs the Systematic Literature Review (SLR) approach to examine the factors influencing the selection of accounting conservatism within the framework of recognized national journals. By implementing rigorous inclusion and exclusion criteria, this study utilized Google Scholar to identify 10 nationally recognized journals that have received accreditation. The literature search process was meticulously overseen and employed the Publish or Perish application to guarantee precision and consistency in data compilation. The research findings indicate that managerial ownership of shares has a substantial and favorable impact on implementing accounting conservatism practices. Specifically, 81.22% of the companies in the sample were in a state of non-financial distress. Also, factors such as profitability, capital intensity, CEO gender, and board size impact accounting conservatism. Financial and non-financial factors influence such policies, including financial stress, leverage, and institutional ownership. These findings offer valuable insights into the dynamics of accounting conservatism in companies, inform financial decisions and the development of company policies, as well as provide guidance for future research in accounting and finance.

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Section: Discussionmentioning

confidence: 99%

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confidence: 99%