The Implementation of Accounting Conservatism Principle in Indonesia

Niswah Baroroh, Asrori, Subowo, Qurrota A’yunin

2018

Abstract

The aim of this research is to analyze the factors that influence the implementation of accounting conservatism principle in Indonesia. The population of this research were 143 manufacturing companies that listed on the Indonesia Stock Exchange (IDX) in 2015-2017. Technique to collect the sample was purposive sampling, and selected 39 companies with 117 units of analysis. The technique of data collection used documentation by collecting data published by other parties. The technique of data analysis used multiple linear regression analysis. The test results showed that independent commissioners, leverage, profitability, and liquidity have a significant positive effect on the implementation of accounting conservatism, while cash flow has no effect on the implementation of accounting conservatism. Suggestions for further research can use positive accounting theory to better explain the variables that influence the implementation of accounting conservatism.

Paper Citation

in Harvard Style

Baroroh N., Asrori., Subowo. and A’yunin Q. (2018). The Implementation of Accounting Conservatism Principle in Indonesia.In Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES, ISBN 978-989-758-432-9, pages 1072-1078. DOI: 10.5220/0009503910721078

in Bibtex Style

@conference{unicees18,
author={Niswah Baroroh and Asrori and Subowo and Qurrota A’yunin},
title={The Implementation of Accounting Conservatism Principle in Indonesia},
booktitle={Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,},
year={2018},
pages={1072-1078},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009503910721078},
isbn={978-989-758-432-9},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,
TI - The Implementation of Accounting Conservatism Principle in Indonesia
SN - 978-989-758-432-9
AU - Baroroh N.
AU - Asrori.
AU - Subowo.
AU - A’yunin Q.
PY - 2018
SP - 1072
EP - 1078
DO - 10.5220/0009503910721078