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All Journal Jurnal Ekonomi Pembangunan Jurnal Reviu Akuntansi dan Keuangan Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Adimas : Jurnal Pengabdian Kepada Masyarakat Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Indonesian Journal of Law and Economics Review Unri Conference Series: Community Engagement Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Riset Akuntansi dan Keuangan Indonesia
Ahmad Waluya Jati
Universitas Muhammadiyah Malang
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Journal : Jurnal Reviu Akuntansi dan Keuangan

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Asset Specificity On Conditional Conservatism Ahmad Waluya Jati; Mohammad Naufal; Ike Arisanti; Dhaniel Syam
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1012.116 KB) | DOI: 10.22219/jrak.v11i1.15560

Abstract

Asset specificity, an asset creates company’s distinctive competency that tough to be imitated by competitor. Howere asset specificity features a direct impact on a firm’s in progress truthful price determination, bankruptcy risk, liquidation value, and abandonment option. On alternative hand, the ownerhip of this quality specificity has serious consequences on finance strategy. Bank faces serious issue to create a correct valuation of specific and opaque asset so bank charges higher value of debt. we discover no distinction within the extent to that good news is delayed in earnings for corporations conditional on asset specificity. This study use 280 non finance service and non agriculture  type listed in IDX on 2018. However The information assortment used documentation technique and also the data analysis utilized was multiple correlation analysis. we have a tendency to document a significant negative association between quality specificity and conditional conservatism especially in Mining, Miscellaneous industry, and good consumer Industry But we notice new findings within the infrastructure sector there's a significant positive impact of specificity Asset specificity on conservatism.  
Co-Authors Agustin Dwi Haryanti Ahmad Juanda Asmiputri, Rofika Aviani Widyastuti Cahyo Utomo Cahyo Utomo, Cahyo Desy Retma Sawitri Dhaniel Syam Diding Suhardi Diding Suhardi, Diding Hasanah, Ni'matul Ihyaul Ulum Ike Arisanti Mangkusuryo, Yusuf Masiyah Kholmi Mohammad Naufal Mudrifah, Mudrifah Ni'matul Hasanah Riska Harventy Rofika Asmiputri Sawitri, Desy Retma Sri Wahjuni Latifah Vilmia Farida Wardatul Jannah Wardatul Jannah Wardatul Jannah Yusuf Mangkusuryo