Determinants Factor Influences on Accounting Conservatism at Consumer Goods Industry Companies in Indonesia

Anton Arisman, Lukluk Fuadah

2018

Abstract

This study aims to examine the mediating role of capital intensity variables that influence the relationship of financial difficulty levels, and the level of debt on accounting conservatism in consumer goods industry companies listed on the Indonesia Stock Exchange. The population in this study were consumer goods industry companies in Indonesia listed on the Stock Exchange in 2011-2017 only 10 companies as a sample. The method used in this study is a quantitative method whose data is taken secondary through www.idx.co.id and data analysis using the Structural Equation Model (SEM) with the help of WarpPLS. The theory used in the research is agency theory. The results show that capital intensity is a mediating variable in the relationship between the level of financial difficulty, the level of debt and accounting conservatism. Limitation of this study, first, this study only focus on consumer good industry. Second, the framework is not the best framework. The suggestions might use for future research. First, future research could use other sectors such as banking sector, manufacturing sector etc. Second, future research should use other variables, for instance,corporate governance, leverage and profitability.

Paper Citation

in Harvard Style

Arisman A. and Fuadah L. (2018). Determinants Factor Influences on Accounting Conservatism at Consumer Goods Industry Companies in Indonesia.In Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC, ISBN 978-989-758-387-2, pages 492-499. DOI: 10.5220/0008441704920499

in Bibtex Style

@conference{seabc18,
author={Anton Arisman and Lukluk Fuadah},
title={Determinants Factor Influences on Accounting Conservatism at Consumer Goods Industry Companies in Indonesia},
booktitle={Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC,},
year={2018},
pages={492-499},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0008441704920499},
isbn={978-989-758-387-2},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC,
TI - Determinants Factor Influences on Accounting Conservatism at Consumer Goods Industry Companies in Indonesia
SN - 978-989-758-387-2
AU - Arisman A.
AU - Fuadah L.
PY - 2018
SP - 492
EP - 499
DO - 10.5220/0008441704920499