scholarly journals Telaah Literatur Tentang Faktor-Faktor yang Mempengaruhi Konservatisme Akuntansi

2012 ◽  
Vol 8 (2) ◽  
Author(s):  
Lia Alfiah Dinanar Hati

This paper examine several factor that impact to accounting conservatism practice. Conservatism is commonly defined as the differential verifiability required for recognition of profits versus losses. Regardless of the different opinion about role of accounting conservatism, in fact, this principle is still in uses until now and be one of the dominant principle in accounting. Through this article the author do review of several previous studies about accounting conservatism at Indonesia and other country. From several review we conclude that accounting conservatism is affected by factors of contracting, litigation risk, political costs, regulations, financial distress and conflict of interest between shareholders and bondholders.

Author(s):  
Ristya Mar'atus Sholikhah ◽  
Ani Wilujeng Suryani

This study aims to determine the effect of financial distress, conflict of interest, and litigation risk on the implementation of accounting conservatism. Data were collected from 20 annual reports of a manufacturing company in Indonesia, which is being experienced financial distress from the period 2014 to 2017. Model data analysis in this research is panel data regression. The results of this study indicate that financial distress can reduce the application of accounting conservatism. Relatively low conflicts of interest between investors and creditors have not been able to influence accounting conservatism. However, conservative reporting can avoid the litigation risk in the future. This research can be an input for companies to recognize early financial conditions, so they can overcome problems that might occur. For investors, creditors, and the government must monitor the behavior and actions of managers in presenting financial statements so as not to harm other parties. For further research can use financial that are prone to detect financial distress and add samples from other company sectors. Keywords: Accounting Conservatism, Financial Distress, Conflict of Interest, Litigation Risk


2021 ◽  
Vol 6 (2) ◽  
pp. 100-106
Author(s):  
Ira Septriana ◽  
Hermawan Triyono ◽  
Agung Prajanto

This research aims to analyze the effect of financial distress, firm size, leverage, and litigation risk on implementing the accounting conservatism of manufacturing companies in Indonesia. The population in this research is manufacturing companies listed on the Indonesia Stock Exchanged (IDX) over 2014-2018. Research sample selection used the purposive sampling method. Obtained company data that meet the research criteria as many as 169 companies, so that the total research data is 149 data. The analysis methods in this research are multiple regression analysis. Based on the test results of the research conclude that variables of the board of financial distress, firm size, and litigation risk have no effect on accounting conservatism implemented of manufacturing companies. Meanwhile, the variable of leverage affects the accounting conservatism's implemented by manufacturing companies.  Keywords: Conservatism Accounting. Financial Distress, Firm Size, Leverage, Litigation Risk 


Author(s):  
Nur Fatwa Basar ◽  
Andi Hendro

The purpose of this study was to analyze the direct effect of political cost and debt covenant on accounting conservatism. Besides, this study also analyzes the role of debt covenants as a moderator between the effect of political cost on accounting conservatism. The companies that are the samples are companies indexed on the IDX30 other than financial services companies and companies with non-rupiah financial reports. the data used is secondary data from the financial statements of 20 companies listed on the Indonesian stock exchange. data analysis using multiple linear regression and analysis of variance. The results showed that political cost directly affects accounting conservatism positively and significantly. whereas debt covenant does not have a direct significant effect on accounting conservatism. Besides, this study shows the role of debt covenants in strengthening the effect of political costs on accounting conservatism.


2021 ◽  
pp. 39-45
Author(s):  
Rahmat Novari ◽  
◽  
Yusnaini Yusnaini ◽  
Luk Luk Fuadah ◽  
◽  
...  

In Indonesia, as in other countries, according to the requirements of the tax authorities, there is a need for reconciliation to match accounting profit and fiscal profit. Some rules are allowed in accounting standards but not in taxation. In reducing losses, the company must provide evidence of transparent financial statements that prioritize conservatism. Accounting conservatism is a set of bookkeeping guidelines that call for a high degree of verification before a company can make a legal claim to any profit. The general concept is to factor in the worst-case scenario of a firm’s financial future. The authors of this study attempt to assess the level of accounting conservatism based on several factors, namely through tax incentives, political costs, litigation risk, and equity valuation The purpose of this study is the analysis of the impact of tax incentives, political costs, litigation risk, and equity valuation on accounting conservatism. The secondary data used in this study are financial reports and annual reports published on the Indonesia Stock Exchange (IDX, www.idx.co.id) for 2015-2020. The sample of this study is manufacturing companies listed on the Indonesia Stock Exchange. Based on the criteria that have been determined using the purposive sampling method, there are 23 manufacturing companies. The results show that tax incentives and equity valuation have a positive and significant effect on accounting conservatism in manufacturing sector companies in Indonesia. Instead, factors such as political costs and litigation risk negatively affect accounting conservatism.


Author(s):  
Warsani Purnama Sari

This study aims to examine and analyze the effect of financial distress and growth opportunities on accounting conservatism with litigation risk as a moderating variable. The population in this study were 147 manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017, with a purposive sampling technique so that 102 samples were obtained. The method of data analysis uses multiple linear regression analysis and interaction testing with the help of the Eviews application program. The results showed that financial distress and growth opportunities partially had a positive and significant effect on accounting conservatism. Litigation risk as a moderating variable strengthens the effect of litigation risk on accounting conservatism, and litigation risk weakens the effect of growth opportunities on accounting conservatism on Manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017.


2022 ◽  
Vol 9 (1) ◽  
pp. 108-120
Author(s):  
Oktavia Fahrina Lubis ◽  
Azhar Maksum ◽  
Muammar Khadafi

This study aims to examine and analyze the effect of managerial ownership structure, financial distress, and growth opportunities on accounting conservatism with litigation risk as a moderating variable. The population in this study was 171 manufacturing companies listed on the Indonesia Stock Exchange for the 2010-2019 period. This research was conducted using the purposive sampling technique so that 36 samples were obtained. The data analysis method used multiple linear regression analysis and interaction tests with the help of the Eviews application program. The study results indicate that growth opportunities partially have a positive effect on applying the principle of accounting conservatism. Meanwhile, managerial ownership structure and financial distress partially do not affect the application of accounting conservatism principles. Simultaneously managerial ownership structure, financial distress and growth opportunities affect the application of accounting conservatism principles. Litigation risk as a moderating variable cannot moderate the influence of managerial ownership structure, financial distress, and growth opportunities on applying accounting conservatism principles to manufacturing companies listed on the Indonesia Stock Exchange for the 2010-2019 period. Keywords: managerial ownership structure, financial distress, growth opportunities, litigation risk and accounting conservatism.


2020 ◽  
Vol 32 (02) ◽  
pp. 32-51
Author(s):  
Darmanto ◽  
Karlina Hogiana Suprihadi Putri

This study aims to examine whether Financial Distress, Growth Opportunities, Litigation Risk and Political Cost Against Accounting Conservatism in Manufacturing Companies on the Stock Exchange in 2016-2018. Population  used in this study is manufacturing companies listed on the Indonesia Stock Exchange. The samples used were 75 companies per year with a sampling technique using purposive sampling method. The data used in the form of the company's annual financial statements obtained from www.idx.co.id. Data analysis techniques were performed using multiple regression analysis with the help of SPSS version 16.0 Data analysis of this study uses multiple linear regression which results that the risk of litigation has a positive and significant effect on accounting conservatism, while financial distress, growth opportunities, and political cost do not significantly influence accounting conservatism. This study also shows that the independent variables influence the dependent variable together. Adjusted R2 test results mean that the independent variable affects the dependent variable of accounting conservatism by 35.5%, and the remaining 64.5% is influenced by other factors not tested in this study.


Author(s):  
Malikhatun Dayyanah ◽  
Dhini Suryandari

The aim of this research is to examine the effect of leverage, interest conflict, and litigation risk on accounting conservatism with financial distress as the moderating variable. The population in this research is all manufacturing companies listed in the Indonesia Stock Exchange (IDX) during the years 2015 to 2017 which consists of 155 companies. The sample selection used purposive sampling method, there are 30 companies as research sample and 90 units of analysis. Out of this amount, there are 21 units of analysis which are outlier data, so totally there are 69 units of analysis. Analysis of research data used are descriptive statistics and inferential statistics which are processed with IBM SPSS Statistics 23 software. The results show that leverage and litigation risk have significant positive effect on accounting conservatism. While interest conflict has no affection on accounting conservatism. Financial distress is able to moderate the influence of interest conflict on accounting conservatism, but it is not able to moderate the influence of leverage and risk of litigation on accounting conservatism.


2020 ◽  
Vol 26 (2) ◽  
pp. 145-149
Author(s):  
Aurelia Teodora Drăghici

SummaryTheme conflicts of interest is one of the major reasons for concern local government, regional and central administrative and criminal legal implications aiming to uphold the integrity and decisions objectively. Also, most obviously, conflicts of interest occur at the national level where political stakes are usually highest, one of the determining factors of this segment being the changing role of the state itself, which creates opportunities for individual gain through its transformations.


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