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)

Chairunnisya, R., Afrizal, & Putra, W. E. (2014). 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 ) 56 Factors. AFEBI Accounting Review (AAR), 2(1), 64–77.

14 Pages Posted: 29 Aug 2020

See all articles by Rega Chairunnisya

Rega Chairunnisya

Universitas Jambi

Afrizal Afrizal

Universitas Jambi

Wirmie Eka Putra

Fakultas Ekonomi dan Bisnis Universitas Jambi

Date Written: 2014

Abstract

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

JEL Classification: M41

Suggested Citation

Chairunnisya, Rega and Afrizal, Afrizal and Eka Putra, Wirmie, 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) (2014). Chairunnisya, R., Afrizal, & Putra, W. E. (2014). 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 ) 56 Factors. AFEBI Accounting Review (AAR), 2(1), 64–77., Available at SSRN: https://ssrn.com/abstract=3657676

Rega Chairunnisya

Universitas Jambi ( email )

Indonesia

Afrizal Afrizal

Universitas Jambi ( email )

Indonesia

Wirmie Eka Putra (Contact Author)

Fakultas Ekonomi dan Bisnis Universitas Jambi ( email )

Jambi, Jambi
Indonesia

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