Faktor-faktor yang mempengaruhi konservatisme akuntansi

Sinambela, Maria Oktavia Elizabeth; Almilia, Luciana Spica

doi:10.24914/jeb.v21i2.1788

Cited by 29 publications

(52 citation statements)

References 4 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…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

Analisis Faktor-Faktor yang Memengaruhi Konservatisme Akuntansi

Mumayiz

Cahyaningsih

2020

SAKI

View full text Add to dashboard Cite

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.

show abstract

Section: Pendahuluanunclassified

Analisis Faktor-Faktor yang Memengaruhi Konservatisme Akuntansi

Mumayiz

Cahyaningsih

2020

SAKI

View full text Add to dashboard Cite

show abstract

“…The larger the company's assets, the more capital invested, the more sales the faster the turnover of money and the greater the market capitalization, the larger the company is known to the public. The size of the company can be measured by the following formula [6].…”

Section: Company Sizementioning

confidence: 99%

“…http://ojs.pnb.ac.id/index.php/JASAFINT measure debt covenant using leverage ratio. Leverage ratio has the purpose of analysing the spending made by the company in a way to pay off the composition of debt, capital as well as the ability of the company to pay interest and other fixed expenses [6]. The measurements used as debt covenant measurements are as follows: Debt Covenant= (Total Debt)/Total Assets)…”

Section: Debt Covenantmentioning

confidence: 99%

Factors Affecting Accounting Conservatism in Manufacturing Companies Listed on The Indonesian Stock Exchange in 2017-2019

Sari¹,

Karman²,

Istiarto³

2020

JASAFINT

View full text Add to dashboard Cite

Conservatism is a precautionary principle that can be considered in accounting because a company has an uncertain or unexpected event. The purpose of this study was to determine the effect of company size, capital intensity, debt covenant, and litigation risk on accounting conservatism. This study uses secondary data in the form of annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange with the study period in 2017-2019. The population in this study were 168 manufacturing companies using a purposive sampling method, there were 25 company data included in the criteria. The analysis technique used is to use multiple linear regression analysis. The results of the analysis in this study indicate that at the time of the F Test all independent variables simultaneously influence accounting conservatism, and after the T test is performed shows that company size and debt covenant variables partially affect accounting conservatism, while other independent variables do not influence conservatism accounting, manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019.

show abstract

“…The result is supported by research conducted by Dwitayanti & Fahlefi (2015); Pratanda & Kusmuriyanto (2014); Al-Sraheen et al (2014); Septian & Anna (2014); and Dewi & Suryanawa (2014). On the other hand, Sinambela & Almilia (2018) and Yuliarti & Yanto (2017) proved the absence of the effect of managerial ownership on accounting conservatism. Meanwhile, research conducted by Mohammed et al (2017), Sugiarto & Fachrurrozie (2018), and Lafond & Roychowdhury (2008) indicate a negative effect.…”

Section: Introductionmentioning

confidence: 99%

The Roles of Capital Intensity in Moderating Managerial Ownership and Investment Opportunity Set (IOS) on Accounting Conservatism

Sholikhah

Baroroh

2021

aaj

View full text Add to dashboard Cite

This study aims to examine the effect of managerial ownership and investment opportunity set (IOS) on accounting conservatism with capital intensity as a moderating variable. The population was the manufacturing companies listed in the Indonesia Stock Exchange (IDX) from 2016-2018 as many as 184 companies. The sampling technique was purposive sampling technique and selected 39 units of analysis from 16 companies. The collection of research data used documentation technique. The analysis of research data used descriptive statistics and inferential statistics. The hypothesis testing used moderating regression analysis with an absolute difference test using IBM SPSS 24 tools. The results showed that investment opportunity set (IOS) had a significant positive effect while managerial ownership did not affect on accounting conservatism. Capital intensity could not significantly moderate the effect of managerial ownership and investment opportunity set (IOS) on accounting conservatism. Based on the result of this research, the conclusion is investment opportunity set (IOS) has a significant positive effect on accounting conservatism. The companies with higher investment opportunity sets (IOS) are able to increase the application of the accounting conservatism principles. Keyword: Accounting Conservatism; Managerial Ownership; Investment Opportunity Set (IOS); Capital Intensity

show abstract

Faktor-faktor yang mempengaruhi konservatisme akuntansi

Cited by 29 publications

References 4 publications

Analisis Faktor-Faktor yang Memengaruhi Konservatisme Akuntansi

Analisis Faktor-Faktor yang Memengaruhi Konservatisme Akuntansi

Factors Affecting Accounting Conservatism in Manufacturing Companies Listed on The Indonesian Stock Exchange in 2017-2019

The Roles of Capital Intensity in Moderating Managerial Ownership and Investment Opportunity Set (IOS) on Accounting Conservatism

Contact Info

Product

Resources

About