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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN AKUNTABILITAS Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) AKUNTANSI DEWANTARA Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JURNAL AKUNTANSI Jurnal Iqtisaduna
Nur Wachidah Yulianti, Nur Wachidah
Universitas Islam Negeri Syarif Hidayatullah Jakarta
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Journal : ESENSI: JURNAL BISNIS DAN MANAJEMEN

 1 
SIKLUS HIDUP PERUSAHAAN DAN KONSERVATISME AKUNTANSI Nur Wachidah Yulianti
Esensi: Jurnal Bisnis dan Manajemen Vol 4, No 2 (2014): Agustus 2014
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v4i2.1967

Abstract

This research analyzes influence of corporate life cycle to accounting conservatism. Corporate life cycle consists of start up, growth, mature and decline phase. This research used 90 sample corporates from secondary sector at Indonesia Stock Exchange (IDX) in 2011. The result of this research shows that corporates sample on mature phase did accounting conservatism in order to stay on that phase and never fell down on decline phase. But, corporate samples on growth phase didn’t do accounting conservatism because they needed more financing. This research expected to give an empirical evidence about influence corporate life cycle to accounting conservatismDOI: 10.15408/ess.v4i1.1967
Co-Authors Ady Cahyadi Ay Maryani, Ay Husnul Khotimah Lin Oktris Muhammad Fikkih Abdillah Muhammad Wildan Rini Rini Wiwik Utami Yudi Setiadi