FAKTOR FAKTOR YANG MEMPENGARUHI EKSISTENSIPRAKTIK KONSERVATISME AKUNTANSI SETELAHIMPLEMENTASI IFRS
2019
Konservatisme akuntansi merupakan prinsip kehati-hatian yang mengakui laba dan
aktiva lebih lambat dan mengakui beban dan hutang lebih cepat. Penelitian ini
menguji apakah terdapat pengaruh leverage, ukuran perusahaan, pendidikan dewan
komisaris, dan frekuesi rapat komite audit terhadap konservatisme akuntansi pada
perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2013-
2017. Penentuan sampel dilakukan dengan teknik purposive sampling dan didapat 28
perusahaan manufaktur sehingga total sampel yang diperoleh sebanyak 140 annual
report perusahaan manufaktur. Metode analisis data yang digunakan adalah regresi
liner berganda.
Hasil pengujian hipotesis menunjukkan leverage, ukuran perusahaan, dan rapat
komite audit berpengaruh signifikan terhadap konservatisme akuntansi ukuran akrual
dan konservatisme ukuran nilai pasar sedangkan variabel pendidikan dewan
komisaris tidak berpengaruh signifikan terhadap konservatisme ukuran akrual
maupun ukuran nilai pasar. Selain itu penelitian ini menggunakan dua proksi ukuran
konservatisme yang berbeda menemukan bukti yang tidak konsisten pada variabel
frekuensi rapat komite audit terhadap konservatisme. Oleh karena itu penelitian ini
disimpulkan bahwa pengaruh frekuensi rapat komite audit akan sangat dipengaruhi
oleh ukuran konservatisme yang digunakan.
Kata Kunci : Konservatisme Akuntansi, Implementasi IFRS, Leverage, Ukuran
Perusahaan, Pendidikan Dewan Komisaris, Frekuensi Rapat Komite Audit.
Accounting Conservatism is a prudent principle of recognizing income and assets
slowly and recognizing the expense and liabilities fast. This research examines the
influence of leverage, firm size, education of board commissioner, and frequency of
audit committee meeting on accounting conservatism on manufacturing companies
listed in Indonesia Stock Exchange year period 2013-2017. The sampling technique
was conducted with purposive sampling and obtained 28 manufacturing company
providing a sample of 140 annual reports obtained by the manufacturing company.
The data analysis method used multiple linear regression.
The results of the hypothesis test were that leverage, firm size and frequency of audit
committee meeting affected to conservatism measured by accrual and conservatism
measured by book to market ratio while the education of board commissioners did
not significantly affect to conservatism measured by accrual and conservatism
measured by book to market ratio. Other than that, this research used two different
proxy measure conservatism found evidence inconsistent in the variable frequency of
audit committee meetings against conservatism. Therefore, this research concluded
that the effect frequency of audit committee meeting will be greatly affected by the
measure of conservatism used.
Keywords: Accounting Conservatism, IFRS Implementation, Leverage, Firm
Size, Education of Commissioner Board, Frequency of Audit Committee
Meeting.
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