Economics, Business and Management Science Journal
Vol 3, No 1 (2023): Economics, Business and Management Science Journal, February

Accounting Prudence Pada Perusahaan Bernotasi Khusus

Nilam Kelama Odang (Politeknik Wilmar Bisnis Indonsia)
Maryam Monika Rangkuti (Politeknik Wilmar Bisnis Indonsia)

Article Info

Publish Date
28 Feb 2023

Abstract

Financial statements prepared using the accrual basis give rise to accounting prudence. The main factor that causes prudence to arise is conditions full of uncertainty, which creates caution, such as that caused by the Covid-19 pandemic. This study aims to analyze differences in accounting production before and during the Covid-19 pandemic for companies with special notations (2018 – 2021). The method used in this study is a quantitative method using the Paired T-Test for data analysis. The results of the study show that there is no significant difference between accounting prudence at companies with special notations before and during the Covid-19 pandemic.

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Journal Info
Economics, Business and Management Science Journal
Website

Abbrev

ebmsj

Publisher

Mahesa Research Center

Subject

Economics, Econometrics & Finance

Description

Economics, Business and Management Science Journal is a journal to manage Mahesa Research Center, for aims to serve as a medium of information and exchange of scientific articles between teaching, students, practitioners and ...