Determinants of Accounting Conservatism

Authors

  • Herma Wiharno Universitas Kuningan
  • Amir Hamzah Universitas Kuningan
  • Reza Hibar Pangestu Universitas Kuningan

DOI:

https://doi.org/10.37253/gfa.v7i1.7252

Keywords:

Accounting Conservatism, Investment Opportunity Set, Company Size, Financial Distress

Abstract

Purpose - The purpose of this research is to investigate and analyse the effects of investment opportunity set, company size, and financial distress on accounting conservatism in mining sector companies.

Research Method - The research used both descriptive and verificative methods. The population of the study consisted of 34 mining sector companies that were listed on the Indonesia Stock Exchange from 2017-2019. The sample for the study included the annual reports of 39 mining sector companies listed on the Indonesia Stock Exchange during the same period. The data analysis technique used in the study was panel data regression.

Findings - This research shows that Investment opportunity set has a positive and significant effect on accounting conservatism. Company size has a positive and significant effect on accounting conservatism. Financial distress has a negative and significant effect on accounting conservatism.

Implication - The implication of this research is that management of mining sector companies can increase the level of accounting conservatism by considering factors such as investment opportunity set, company size, and financial distress. Additionally, the findings of this research can provide valuable information for investors, analysts, and regulators in making investment decisions in mining sector companies.

Downloads

Download data is not yet available.

References

Abdurrahman, M. A., & Ermawati, W. J. (2018). Pengaruh leverage, financial distress dan profitabilitas terhadap konservatisme akuntansi pada perusahaan pertambangan di indonesia tahun 2013-2017 the effect of leverage, financial distress and profitability on accounting convertism in mining companies. Jurnal Manajemen Dan Organisasi (JMO), 9(3), 164–173.
Andreas, H. H., Ardeni, A., & Nugroho, P. I. (2017). Konservatisme akuntansi di Indonesia. Jurnal Ekonomi Dan Bisnis, 20(1), 1. Https://Doi.Org/10.24914/Jeb.V20i1.457
Angela, O., & Salim, S. (2020). Faktor-faktor yang mempengaruhi penerapan konservatisme akuntansi pada perusahaan manufaktur yang terdaftar di BEI. Jurnal Multiparadigma Akuntansi Tarumanagara, 2, 10. Https://Doi.Org/10.24912/Jmieb.V4i1.7575
Budiandru, Putri, H. S., & Safuan. (2019). Debt covenant, investment opportunity set, dan kepemilikan manajerial terhadap konservatisme akuntansi pada perusahaan jasa sub sektor property dan real estate yang terdaftar di Bursa Efek Indonesia. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 3(3), 232–247. Https://Doi.Org/10.31955/Mea.Vol3.Iss3.Pp232-247
Chairunnisya, R., Afrizal, & Putra, W. E. (2017). 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. AFEBI Accounting Review, 2(1), 64–77.
Dwitayanti, Y., & Fahlefi, R. (2015). Pengaruh kepemilikan manajerial, investment opportunity set (ios), price to book ratio, dan political cost terhadap konservatisme akuntansi. Jurnal Akuntanika, 2(1), 31–43.
Hakiki, L. N., & Solikhah, B. (2019). Pengaruh corporate governance, investment opportunity set, ukuran perusahaan, dan penerapan PSAK 55 terhadap konservatisme akuntansi. Gorontalo Accounting Journal, 2(2), 85. Https://Doi.Org/10.32662/Gaj.V2i2.620
Hamzah, A. (2021). Analisis harga saham index kompas 100 dengan pendekatan error correction model. Jurnal Dinamika Ekonomi Pembangunan, 4(1), 406–414. Https://Doi.Org/10.33005/Jdep.V4i1.201
Hamzah, A. (2022). Pengaruh overconfidence bias, mental accounting dan familiarity bias terhadap pengambilan keputusan investasi. Journal Of Global Business And Management Review, 4(1), 50. Https://Doi.Org/10.37253/Jgbmr.V4i1.6777
Hamzah, A., & Suhardi, D. (2019). Tingkat literasi keuangan dan finansial technology pada pelaku usaha. Jurnal Ilmiah Manajemen Fakultas Ekonomi, 5(Desember), 97–108.
Hamzah, A., & Suhendar, D. (2020). Financial Inclusion model on the development of batik smes in Cirebon regency. Jurnal Minds: Manajemen Ide Dan Inspirasi, 7(2), 95. Https://Doi.Org/10.24252/Minds.V7i2.16512
Kusumadewi, D. A. A. (2018). Pengaruh kesulitan keuangan, ukuran perusahaan, dan piutang pada konservatisme akuntansi. Parameter, 3(1), 12–21. Https://Doi.Org/10.37751/Parameter.V3i1.52
Murwaningsari, E., & Rachmawati, S. (2017). The Influence of capital intensity and investment opportunity set toward conservatism with managerial ownership as moderating variable. Journal Of Advanced Management Science, 5(6), 445–451. Https://Doi.Org/10.18178/Joams.5.6.445-451
Noviantari, N. W., & Ratnadi, N. M. D. (2015). Pengaruh financial distress, ukuran perusahaan, dan leverage pada konservatisme akuntansi. E-Jurnal Akuntansi, 11(3), 646–660.
Pahriyani, R. A., & Asiah, A. N. (2020). Jurnal Manajemen Dan Akuntansi. Jurnal Manajemen Dan Akuntansi, 21(2), 10–20.
Permatasari, D., & Yulianto, A. R. (2020). The implementation of accounting conservatism principles. The Indonesian Journal Of Accounting Research, 23(01). Https://Doi.Org/10.33312/Ijar.455
Putri, W. W. R., Tartilla, N., & Pamungkas, M. N. (2020). Analysis of the factors that affect the company’s accounting conservatism. The Accounting Journal Of Binaniaga, 5(2), 101. Https://Doi.Org/10.33062/Ajb.V5i2.391
Rivandi, M., & Ariska, S. (2019). Pengaruh intensitas modal, dividend payout ratio dan financial distress terhadap konservatisme akuntansi. Jurnal Benefita, 1(1), 104. Https://Doi.Org/10.22216/Jbe.V1i1.3850
Romadona, A. (2016). Pengaruh struktur kepemilikan manajerial, struktur kepemilikan institusional, ukuran perusahaan dan leverage terhadap konservatisme akuntansi (studi pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia Tahun 2011-2014). JOM Fekon, 3(1), 2.
Santoso, B. (2018). Determinan struktur kepemilikan dan financial distress terhadap konservatisme akuntansi. Journal Of Chemical Information And Modeling, 3(2), 1689–1699.
Saptono, R., & Gurendrawati, E. (2014). Pengaruh Kepemilikan manajerial, investment opportunity set (ios), dan debt covenant terhadap konservatisme akuntansi pada perusahaan manufaktur yang terdaftar di BEI. Jurnal Ilmiah Wahana Akuntansi, 9(2), 151–167.
Saputri, Y. D. (2013). Faktor-faktor yang mempengaruhi pilihan perusahaan terhadap konservatisme akuntansi. Accounting Analysis Journal, 2(2). Https://Doi.Org/10.15294/Aaj.V2i2.1576
Savitri, E. (2016). Konservatisme Akuntansi (M. S. Musfialdi (Ed.)). Pustaka Sahila Yogyakarta.
Setiyaning, D., Nuraina, E., & Murwani, J. (2018). Pengaruh financial distress, ukuran perusahaan dan leverage terhadap konservatisme akuntansi pada perusahaan property and real estate yang terdaftar di Bursa Efek Indonesia (BEI). Forum Ilmiah Pendidikan Akuntansi, 6(2).
Sholikhah, H., Maslichah, & Sari, A. F. K. (2020). Hubungan mekanisme good corporate governance, leverage dan ukuran perusahaan dengan konservatisme akuntansi. E-Jra Fakultas Ekonomi Dan Bisnis Universitas Islam Malang, 09(05), 56–66.
Sugiarto, V. S., & Fachrurrozie. (2018). The determinant of accounting conservatism on manufacturing companies in Indonesia. Accounting Analysis Journal, 7(1), 1–9. Https://Doi.Org/10.15294/Aaj.V7i1.20433
Sulastri, S., & Anna, Y. D. (2018). Pengaruh financial distress dan leverage terhadap konservatisme akuntansi. Akuisisi: Jurnal Akuntansi, 14(1), 59–69. Https://Doi.Org/10.24127/Akuisisi.V14i1.251
Sumiari, K. N., & Wirama, D. G. (2016). Pengaruh ukuran perusahaan terhadap konservatisme akuntansi dengan leverage sebagai variabel pemoderasi. E-Jurnal Ekonomi Dan Bisnis, 4, 749–774.
Susanto, B., & Ramadhani, T. (2016). Faktor-faktor yang memengaruhi konservatisme. Jurnal Bisnis Dan Ekonomi (JBE), 23(2), 142–151.
Syifa, H. M., Kristanti, F. T., & Dillak, V. J. (2017). Financial Distress, Kepemilikan Institusional, Profitabilitas Terhadap Konservatisme Akuntansi. Jurnal Riset Akuntansi Kontemporer, 9(1), 1–6. Https://Doi.Org/10.23969/Jrak.V9i1.361
Tazkiya, H., & Sulastiningsih, S. (2020). Pengaruh growth opportunity, financial distress, ceo retirement terhadap konservatisme akuntansi. Kajian Bisnis STIE Widya Wiwaha, 28(1), 13–34. Https://Doi.Org/10.32477/Jkb.V28i1.375
Tista, K. Weda N., & Suryanawa, I. K. (2017). Pengaruh ukuran perusahaan dan potensi kesulitan keuangan pada konservatisme akuntansi dengan leverage sebagai pemoderasi. E-Jurnal Akuntansi, 18(3), 2477–2504.
Wolk, Et Al. (2001). Signaling, agency theory, accounting policy choice. Accounting And Business Research, 18, 47–56

Downloads

Published

2023-05-29

Issue

Section

Articles