Analisis Faktor-Faktor yang Mempengaruhi Tingkat Konservatisme Akuntansi  

Oleh:

VELADINA, IDA ; Soenarno, Yanuar Nanok

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: Telaah Manajemen: Jurnal Riset & Konsep Manajemen vol. 8 no. 2 (Nov. 2013), page 138-153.
Topik: Accounting conservatism; Firm size; Leverage; Type of business; The number of audit committee.
Fulltext: 3.Ida Veladine & Yanuar nanok - Bernard - text optim.pdf (1.4MB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: TT32.4 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This study aims to gain an understanding and to provide empirical evidence regarding factors that affect accounting conservatism which consists of firm’s size, leverage, type of business, and the number of audit committee members of non-financial companies listed at the Indonesia Stock Exchange. This study uses a model of multiple linear regression analysis to test the five independent variables. Before performing the test analysis, the data was tested first with descriptive statistics and classic test assumptions. Measurements of the company’s accounting conservatism use the Givoly and Hayn model. This study includes fifty (50) companies of the period 2008-2010. From the result of this study, it can be concluded that leverage has a significant negative effect on accounting conservatism. On the other hand, the higher the level of debt, the more the company will not uset the accounting conservatism. Besides, the firm’s size, type of business and the number of members of the audit committee do not have a significant influence towards the implementation of the accounting conservatism.

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