Factors That Influence The Application Of Accounting Conservatism In Finance Reports (Empirical Study In Manufacturing Companies Which Are Listed In The Jakarta Stock Exchange Period 2011-2014)
DOI:
https://doi.org/10.47312/aar.v2i01.70Abstract
This research has an aim to empirically prove the influence of a company's broad size, audit committee, growth opportunities, firm size, firm risk, capital intensity, and leverage on accounting conservatism. The research sample are the manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the period of 2011-2014 which was chosen by purposive sampling and 28 companies in criteria were obtained.
This research used the multiple linear regression for data analysis. The results of the research showed that (1) broad size, audit committee, growth opportunities, firm size, firm risk, capital intensity, and leverage had a simultaneous influence to accounting conservatism, (2) broad size, firm size, and firm risk had a partial influence to accounting conservatism, (3) audit committee, growth opportunities, capital intensity, and leverage do not have partial influence to accounting conservatism.
Keywords: Accounting Conservatism, Audit Committee, Broad Size, Capital Intensity, Firm Size, Firm Risk, Growth Opportunities, Leverage
Downloads
References
Agustina, R., & Stephen. (2015). Analisa Faktor-Faktor yang Mempengaruhi Penerapan Konservatisme Akuntansi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. SNA 18 North Sumatera University, Medan.
Ahmed, A. S., & Duellman, S. (2007). Accounting Conservatism and Board of Director Characteristics: An Ampirical Analisys. Journalof Accounting and Economics.
Aji, B. B. (2010). Pengaruh Corporate Governance Terhadap Manajemen Laba pada Perusahaan Manufaktur di Bursa Efek Indonesia. [Thesis]. Semarang: Diponegoro University.
Alfian, A. (2013). Analisis Faktor-Faktor Yang Berpengaruh Terhadap Pemilihan Konservatisme Akuntansi (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2009-201l). Accounting Journal, 2(3). Faculty of Economics, Diponegoro University.
Almilia, L. S., & and Kristijadi. (2004). Analisis Rasio Keuangan untuk Memprediksi Kondisi Financial Distress Perusahaan manufaktur yang terdaftar di BEJ. Indonesia Journal of Accounting and Auditing, 7(2), December, 183-206.
Anthony, R., & Govindarajan, V. 2005. Management Control Systems. Jakarta: Salemba Empat.
Arikunto, S. (2010). Prosedur Penelitian: Suatu Pendekatan Praktik [Edisi Revisi]. Jakarta: Rineka Cipta.
Aristiyani, D. G. Utami., Wirawati, I. G. P. (2013). Pengaruh Debt To Total Assets, Dividen Payout Ratio and Ukuran Perusahaan pada Konservatisme Akuntansi Perusahaan Manufaktur di BEI. E- Accounting Journal Udayana University, 3(3), 216-230.
Beaver, W.H., & Ryan, S. G. (2000). Biases and lags in book value and their effects on the ability of the book-tomarket ratio to predict book return on equity. Journal of Accounting Research, 38, 127-148.
Boediono. (2005). Ekonomi Mikro. Yogyakarta: BPFE Gadjah Mada University
Brilianti, D. P. (2013). Faktor-faktor yang Mempengaruhi Penerapan Konservatisme Akuntansi Perusahaan. Accounting Analysis Journal, 2 (3).
Chariri, A., & Ghozali, I. (2003). Teori Akuntansi. Semarang: Baand Publisher Diponegoro University.
Chariri, A., & Ghozali, I. (2007). Teori Akuntansi. Semarang: Faculty of Economics Diponegoro University.
Deviyanti, D. A. (2012). Faktor-Faktor Yang Mempengaruhi Penerapan Konservatisme Dalam Akuntansi. [Thesis]. Semarang: Faculty of Economics Diponegoro University.
Dewi, N. S. (2014). Pengaruh Struktur Kepemilikan Institusional, Struktur Kepemilikan Publik Debt Covenant, and Growth Opportunities Terhadap Konservatisme Akuntansi. JOM Fekon, 1(2).
Fala, D. Y. A. S. (2007). Pengaruh Konservatisme Akuntansi terhadap Penilaian Ekuitas Perusahaan Dimoderasi oleh Good Corporate Governance. Simposium Nasional Akuntansi X, IAI, 2007.
Faradillah. (2010). Pengaruh Kepemilikan Manajerial And Investment Opportunity Set (Ios) Terhadap Konservatisme Akuntansi. [Thesis]. Unpublished. Surakarta: Faculty of Economics Surakarta National University.
Fatmariani. (2013). Pengaruh Struhur Kepemilikan, Debt Covenant and Growth Opportunities terhadap Konservatisme Akuntansi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Journal of Padang National University. Padang.
Ghozali, I. (2011). Aplikasi Analisis Multivariate Dengan Program SPSS. Semarang: Baand Publisher Diponegoro University.
Givoly, D., & C, Hayn. (2000). Measuring Reporting Conservatism. http://www.ssrn.com
Harahap, S. S. (2011). Analisis Kritis atas Laporan Keuangan. Jakarta: PT Raja Grafindo Persada.
Hellman, N. (2007). Accounting Conservatism Under Ifrs. Stockholm School Of Economics.
Indonesia Bond of Accountants. (2010). Pernyataan Standar Akuntansi Keuangan. Jakarta: Salemba Empat.
Finance Accounting Journal. (2012). Jurnal Akuntansi Keuangan May 1 2012. www.Jurnalakuntansikeuangan.com
Kasmir. (2014). Dasar-Dasar Perbankan. Jakarta: PT. Raja Grafindo Persada.
Kieso, W., & Warfield. (2008). Akuntansi Intermediate. Edisi Keduabelas. Jakarta: Erlangga.
Wulandini, D., & Zulaikha. (2012). Pengaruh Karakteristik Dewan Komisaris, and Komite Audit Terhadap Tingkat Konservatisme Akuntansi. Diponegoro University. Journal of Accounting, 1(2).
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
