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All Journal AKUNTABILITAS Benefit: Jurnal Manajemen dan Bisnis Syntax Literate : Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) Journal of Islamic Accounting and Tax (JIATAX) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Masyarakat dan Lingkungan Journal of Culture Accounting and Auditing Jurnal Pengabdian Manajemen Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Suwarno Suwarno
Universitas Muhammadiyah Gresik
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : AKUNTABILITAS

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Konservatisme Akuntansi dan Kinerja Perusahaan di Indonesia Suwarno Suwarno; Suwandi Suwandi; Mu'minatus Sholichah
Akuntabilitas Vol 15, No 1 (2022)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v15i1.22152

Abstract

This study aims to confirm the relationship between accounting conservatism and the financial performance of companies in Indonesia in the 2019 period. Accounting conservatism is still debated between standard setters and accountants. The accountants argue that accounting conservatism is still needed to reduce the opportunistic behavior of managers. Meanwhile, accounting standard setters stated that accounting conservatism had an impact on biased financial statements. The research sample was selected with several criteria so that 564 companies were obtained. Panel data were analyzed by regression and the results showed that conservative accounting had an effect on Return On Assets (ROA). Accounting conservatism will reduce information asymmetry, which will reduce managers’ opportunistic behavior and increase investment efficiency and improve company performance. However, accounting conservatism has no effect on firm value (Tobin’s Q). Accounting conservatism will cause financial statements to tend to be biased because financial statements cannot describe the actual situation. Therefore, financial statements are not able to predict future cash flows.
Co-Authors Angelina Putri Faradea Ara Faridah Nur Sausan Aska Devian Siti Aminah Dyah Novitasari Fardilla Helena Violita Ferlika Putri Susanto Mashita Suryani Mohammad Fajar Ruddin Mu'minatus Sholichah Mu’minatus Sholikah Nur Afni Hidayahti Putri Nur Halizah Rieke Rahmalia Siti Nur Haliza Suwandi, S. Syaiful Syaiful Tumirin Umaimah Umaimah Veni Vionita Wenti Krishnawati