Open AccessAnalisis Faktor-Faktor yang Memengaruhi Konservatisme Akuntansi
Author(s) -
Nurul Afyani Mumayiz,
Cahyaningsih Cahyaningsih
Publication year - 2020
Publication title -
studi akuntansi dan keuangan indonesia
Language(s) - English
Resource type - Journals
ISSN - 2654-6221
DOI - 10.21632/saki.3.1.29-49
Subject(s) - panel data , conservatism , prudence , accounting , information asymmetry , stock exchange , business , sample (material) , actuarial science , economics , econometrics , finance , philosophy , chemistry , theology , chromatography , politics , political science , law
This study examinesthe effect of information asymmetry, litigation risk, investment opportunity set, and capital intensity on accounting conservatism. This study uses consumer goods sector companies listed on the Indonesia Stock Exchange from 2016 to 2018 as a research sample. The data analysis method used is panel data regression analysis using Eviews 9.0 software.The results showed that information asymmetry has a positive effect while litigation risk has a negative effect on accounting conservatism. Investment opportunity set and capital intensity have not to influence accounting conservatism.Suggestions for further researchers to examine prudence, in addition to accounting conservatism. For companies, investors, and creditorsare expected to pay attention to the level of information asymmetry and litigation risk because it can affect the level of accounting conservatism applied.