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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Intan Wahyu Zulhijmi
Fakultas Ekonomi, Universitas Negeri Padang
Economics, Econometrics & Finance

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Analisis Tingkat Konservatisme Akuntansi (Conditional) Selama Pandemi Covid-19 Intan Wahyu Zulhijmi; Nurzi Sebrina
Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i2.739

Abstract

This study aims to analyze differences in accounting conservatism before and during the Covid-19 pandemic. This research is a comparative study that aims to compare one or more variables in two or more different samples or more than one. This study uses secondary data obtained from the website www.idx.co.id. The population in this study was listed on the Indonesia Stock Exchange (IDX) during 2018 - 2021. This study used a purposive sampling technique and obtained 412 companies. The data in this study were tested using Kolmogorov Smirnov normality and hypothesis testing using the Wilcoxon Signed Rank Test for conservatism proxy by used earning/stock return relations measure method. The results of this study indicate that there is no difference in conditional conservatism before and during the Covid-19 pandemic.
Co-Authors Nurzi Sebrina