Konservatisma Akuntansi Pada Era Pandemi Covid-19

Utthavi, Wayan Hesadijaya; Sumiari, Kadek Nita

doi:10.31940/jbk.v17i3.260-268

Cited by 3 publications

(4 citation statements)

References 5 publications

(11 reference statements)

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“…The researcher took the object of manufacturing companies on the Indonesia Stock Exchange and the Malaysia Stock Exchange because they were an increase in the number of Covid-19 cases in ASEAN countries, thus affecting accounting conservatism. This can be proven in research (Utthavi & Sumiari, 2021) entitled Accounting Conservatism in the Era of the Covid-19 Pandemic. This study aims to determine whether there are differences in accounting conservatism before and during the pandemic which will be measured using two approaches, namely the accrual-based approach and the net asset approach in order to maximize investors' investment decisions.…”

Section: Introductionmentioning

confidence: 89%

Good Corporate Governance and Political Connections to Accounting Conservatism with Company Size as a Moderating Variable: Evidence from Indonesia and Malaysia

Satria¹,

Marlinda²,

Chartady³

et al. 2022

Advances in Economics, Business and Management Research

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This study aims to determine the mechanism of good corporate governance and political connections to accounting conservatism with company size as the moderating variable: studies on manufacturing companies in Indonesia and Malaysia. The good corporate governance mechanism consists of managerial ownership and the proportion of independent commissioners. The data in this study is secondary data with a sample consisting of the Indonesia Stock Exchange as many as 27 companies and the Malaysia Stock Exchange as many as 26 companies whose sub-sector is food and beverage with an observation period from 2018 to 2021. Sample selection using purposive sampling method. The analytical method used in this study is multiple linear regression with moderated regression analysis (MRA) using E-Views 12. The results of this study indicate that the Indonesian Stock Exchange companies show that good corporate governance and good corporate governance moderated by company size partially have no significant effect on accounting conservatime. Partially, political connections have a negative and significant effect on accounting conservatism and company size partially has a negative and insignificant effect on accounting conservatism and political connections moderated by firm size partially strengthens and significantly influence accounting conservatism. While the Bursa Malaysia company shows that good corporate governance, political connections, good corporate governance moderated by company size and political connections moderated by company size partially have no significant effect on accounting conservatime. While the size of the company partially has a negative and significant effect on accounting conservatism. The advice that researchers can give is that companies can pay more attention to factors that can affect accounting conservatism so that in applying accounting conservatism can bring companies to a better direction.

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Section: Introductionmentioning

confidence: 89%

Good Corporate Governance and Political Connections to Accounting Conservatism with Company Size as a Moderating Variable: Evidence from Indonesia and Malaysia

Satria¹,

Marlinda²,

Chartady³

et al. 2022

Advances in Economics, Business and Management Research

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show abstract

“…Seiring dengan penelitian tersebut Ahmed & Hussainey (2017), dan (Cerqueira & Pereira (2020), juga menyatakan bahwa perusahaan menjadi kurang konservatif selama masa krisis. Namun hasil yang berbeda ditunjukkan oleh penelitian yang dilakukan oleh (Cui et al (2021), Utthavi & Sumiari (2021), dan Kaya & Akbulut (2021) yang berpendapat bahwa perusahaan menjadi lebih konservatif saat terjadinya pandemi, disebabkan investor meyakini bahwa perusahaan yang menerbitkan laporan keuangan yang bersifat konservatif lebih baik daripada perusahaan yang laporan keuangannya bersifat agresif.…”

Section: Pendahuluanunclassified

Analisis Tingkat Konservatisme Akuntansi (Conditional) Selama Pandemi Covid-19

Zulhijmi,

Sebrina

2023

JEA

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This study aims to analyze differences in accounting conservatism before and during the Covid-19 pandemic. This research is a comparative study that aims to compare one or more variables in two or more different samples or more than one. This study uses secondary data obtained from the website www.idx.co.id. The population in this study was listed on the Indonesia Stock Exchange (IDX) during 2018 - 2021. This study used a purposive sampling technique and obtained 412 companies. The data in this study were tested using Kolmogorov Smirnov normality and hypothesis testing using the Wilcoxon Signed Rank Test for conservatism proxy by used earning/stock return relations measure method. The results of this study indicate that there is no difference in conditional conservatism before and during the Covid-19 pandemic.

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“…Dengan hasil penelitian yang lebih baru dari penelitian ini, diharapkan dapat memberikan kontribusi pada pengembangan teori dan literatur akuntansi. Di Indonesia, penelitian akuntansi dengan membandingan periode sebelum dan selama pandemi Covid-19 telah dilakukan yakni penelitian Nugroho (2021) yang menguji perbedaan persistensi laba dan konservatisme akuntansi sebelum dan selama pandemi Covid-19. Akan tetapi, penelitian ini berbeda dengan penelitian Nugroho (2021), penelitian inimenambahkan kualitas laba denganmemfokuskan pengukuran laba berbasis akuntansi dan berbasis pasar di tengah krisis pandemi Covid-19 pada perusahaan yang paling terdampak pandemi Covid-19.…”

unclassified

“…Di Indonesia, penelitian akuntansi dengan membandingan periode sebelum dan selama pandemi Covid-19 telah dilakukan yakni penelitian Nugroho (2021) yang menguji perbedaan persistensi laba dan konservatisme akuntansi sebelum dan selama pandemi Covid-19. Akan tetapi, penelitian ini berbeda dengan penelitian Nugroho (2021), penelitian inimenambahkan kualitas laba denganmemfokuskan pengukuran laba berbasis akuntansi dan berbasis pasar di tengah krisis pandemi Covid-19 pada perusahaan yang paling terdampak pandemi Covid-19. Lebih dalam lagi, penelitian ini diharapkan dapat memberikan bukti yang lebih kuat terkait bagaimana perilaku perusahaan menyusun laporan keuangan dalam menghadapi krisis keuangan akibat pandemi Covid-19.…”

unclassified

Analisis Kualitas Laba Perusahaan Sebelum dan Selama Pandemi Covid-19 pada Perusahaan yang Terdampak Besar Pandemi Covid-19

Mandiri,

Sebrina

2023

JEA

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This study is aims to compare the earnings quality before and during the Covid-19 pandemic. The population is all companies were most affected by the Covid-19 pandemic pandemic, namely the accommodation and restaurant, transportation, and trade sub-sector companies listed on the Indonesia Stock Exchange in 2017-2020. Sampling was carried out by purposive sampling which resulted in 73 companies with 4 years of observation (2017-2020).The type of data is secondary data obtained form of financial statement. Analysis of the data used is multiple regression analysis. The results of the study show that firstly, there are differences in the quality of the accruals of the sample companies before and during the covid-19 pandemic. secondly, there are differences in earnings persistence in sample companies before and during the Covid-19 pandemic which is supported by a decrease in earnings persistence, where the condition of profit persistence in sample companies before the Covid-19 pandemic is better and more stable than during the Covid-19 pandemic. The three value relevance comparisons seen from the Adjusted R2 value show a decrease from before the pandemic to during the Covid-19 pandemic.

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Konservatisma Akuntansi Pada Era Pandemi Covid-19

Cited by 3 publications

References 5 publications

Good Corporate Governance and Political Connections to Accounting Conservatism with Company Size as a Moderating Variable: Evidence from Indonesia and Malaysia

Good Corporate Governance and Political Connections to Accounting Conservatism with Company Size as a Moderating Variable: Evidence from Indonesia and Malaysia

Analisis Tingkat Konservatisme Akuntansi (Conditional) Selama Pandemi Covid-19

Analisis Kualitas Laba Perusahaan Sebelum dan Selama Pandemi Covid-19 pada Perusahaan yang Terdampak Besar Pandemi Covid-19

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