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All Journal Jurnal Reviu Akuntansi dan Keuangan Bioscience Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Jurnal Pendidikan Sains Bioedukasi: Jurnal Pendidikan Biologi Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Journal of Accounting and Investment Prosiding Seminar Pendidikan Ekonomi dan Bisnis Riset Akuntansi dan Keuangan Indonesia BIOEDUKASI Scientific Journal of Reflection : Economic, Accounting, Management and Business VISION Jurnal Manajemen Bisnis Krisnadwipayana Biota Jurnal Equity Jurnal Sekretari Universitas Pamulang Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Asian Journal of Science Education Budimas : Jurnal Pengabdian Masyarakat Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Jurnal Agribisnis Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Proceeding Biology Education Conference Pekodimas : Jurnal Pengabdian Kepada Masyarakat PENGABDIAN SOSIAL Prosiding SNPBS (Seminar Nasional Pendidikan Biologi dan Saintek) Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Jurnal MIPA dan Pembelajarannya (JMIPAP) Riwayat: Educational Journal of History and Humanities Tarbi: Jurnal Ilmiah Mahasiswa
Siti Zubaidah
Univesritas Muhammadiyah Malang
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Journal : Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal

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Asset Specificity and Conservatism on Manufacturing Company in Indonesian Muhammad Ferdian Furisanda; Siti Zubaidah; Dwi Irawan
Jurnal Aplikasi Bisnis dan Manajemen (JABM) Vol. 8 No. 3 (2022): JABM Vol. 8 No. 3, September 2022
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.8.3.816

Abstract

The purpose of this study is to provide empirical evidence regarding the effect of Asset Specificity on conservatism in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. Asset Specificity is an asset owned by a company that has its own characteristics that are not easily imitated by competitors. Assets that have certain characteristics are able to contribute to variations in conservative financial reporting practices. This study uses 210 data from manufacturing companies listed on the BEI, the sample was selected using the purposive sampling method for the period 2017-2019. The data of this research is in the form of panel data which is analyzed using a simple linear regression method which is processed using Stata15. The results of this study indicate that asset specificity has a negative effect on conservatism of manufacturing companies listed on the IDX in 2017-2019. The asset specificity owned by the company has not been able to make the company more conservative in preparing financial statements. Keywords: asset specificity, conservatism, IDX, Manufacturing companies
Co-Authors *Novitasari Agus Saputri A. D. Corebima A. Duran Corebima Afifah Novita Hardiani Aih Ervanti Ayuningtyas - -, Aih Ervanti Ayuningtyas - Amy Tenzer Andi Ramdhani Anita Dian Sukardi atim rinawati Deny Setiawan Desilia Purnama Dewi Dhaniel Syam Din Hadi Shofyan Duran Corebima Aloysius Dwi Candra Setiawan Dwi Irawan Dyah Kusuma Wardhani Endang Dwi Wahyuni Endrik Nurrohman Enggar Prasetyawan Ericka Darmawan Gina Harventy Harjoyo Harjoyo Hemeria Herawati Susilo Heru Kuswantoro Husnah Husnah Ihyaul Ulum IRWAN WIJAYA Jessy Okctarina Panjaitan Lodya Sesriyani M Maftuchah Masiyah Kholmi Mega Indah Puspita Sari Mella Mutika Sari Mochammad Iqbal Mohammad Gusti Ravyanda Mu'amar Mu'amar Muh. Zaini Hasanul Muttaqin Muhammad Ferdian Furisanda Nani Nuraini Sarah Nina Sawitri Noval Gibran Lubis Poppy Rahmatika Primandiri Putri Ragillia Susanto Putut Said Permana Rahmat Saleh Ratna Suminar Ratna Yulinda Rizki Febriani Rusmaini Rusmaini SAIFUL ANWAR Sakdiah Sakdiah Setu Setyawan Shila Avila Siti Aminah Sumarji SITI FATIMAH Siti Hajar Sitti Saenab Sri Rahayu Lestari Sri Wahyuni Sri Yayu Ninglasari Sugiyarto Sugiyarto Sunartiyo Sunartiyo Susriyati Mahanal Syamsul Agus Sanjaya Tri Andri Setiawan Waluyo Waluyo Zulfikar Zulfikar