IFRS Convergence, Accounting Conservatism, and Examination On Moderating Effect of Woman Presence in Audit Commiteein Indonesia  

Oleh:

Januarsi, Yeni ; Hartanto, Tony ; Sabarudin

Jenis: Article from Proceeding
Dalam koleksi: SIBR-Thammasat 2014 Conference on Interdisciplinary Business & Economics Research June 5th- 7th, 2014 di Emerald Hotel Bangkok, page 1-10.
Topik: IFRS Convergences; Accounting Conservatism; accounting quality; audit Committee
Fulltext: b14-117.pdf (174.1KB)

Isi artikel

The purposes of this study are to examine (1) The effect of IFRS convergences on accounting conservatism, and (2) whether the presence of women in the audit committee weaker the effect of IFRS convergence and accounting conservatism. The samples obtain from manufacturing firms in Indonesia Stock Exchange with time period 2009 to 2011 and we obtain 113 firm-years observation.We obtain data from Indonesian Stock Exchange (IDX) website and indonesian Capital Market Directory (ICMD). Multivariat regression conducted to analyze the model. The results show that IFRS convergences can decrease accounting conservatism. In addition, the presence of women in the audit committee, weaker the effect of IFRS convergance and accounting conservatism linkage. This research has implication for regulators and standard setters to more concern about presence of women in audit committee for better accounting quality improvement.

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