Jurnal Ekonomi dan Pendidikan
Vol 8, No 2 (2011)

Telaah Literatur Tentang Faktor-Faktor yang Mempengaruhi Konservatisme Akuntansi

Lia Alfiah Dinanar Hati (Pendidikan Ekonomi Akuntansi IKIP PGRI Madiun)

Article Info

Publish Date
28 Jun 2012

Abstract

This paper examine several factor that impact to accounting conservatism practice. Conservatism is commonly defined as the differential verifiability required for recognition of profits versus losses. Regardless of the different opinion about role of accounting conservatism, in fact, this principle is still in uses until now and be one of the dominant principle in accounting. Through this article the author do review of several previous studies about accounting conservatism at Indonesia and other country. From several review we conclude that accounting conservatism is affected by factors of contracting, litigation risk, political costs, regulations, financial distress and conflict of interest between shareholders and bondholders.

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Journal Info
Jurnal Ekonomi dan Pendidikan
Website

Abbrev

jep

Publisher

Universitas Negeri Yogyakarta

Subject

Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

Description

Jurnal Ekonomi dan Pendidikan (JEP) merupakan jurnal yang diterbitkan Jurusan Pendidikan Ekonomi Fakultas Ekonomi Universitas Negeri Yogyakarta yang memuat artikel/naskah berupa hasil pemikiran, analisis ilmiah, kajian teori, atau hasil penelitian dalam bidang ekonomi atau ...