ACCOUNTING CONSERVATISM IN INDONESIA

Indriani, Rini and Fachruzzaman, Fachruzzaman (2019) ACCOUNTING CONSERVATISM IN INDONESIA. In: The Third Workshop on Multidisciplinary and Its Applications WMA-3, 11 Maret 2020.

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Official URL: https://eudl.eu/doi/10.4108/eai.11-12-2019.2290836

Abstract

This study aims to indicate the existence of accounting conservatism in financial reporting, and can provide a portrait application of conservatism in Indonesia, This study uses descriptive research design, which aims to indicate the presence of conservatism in financial reporting of non-financial companies in Indonesia from 2011 to 2015 using the conservatism index Q-Score indicating conservatism in the income statement, and the conservatism proxy of the C-score index to determine the level of conservatism on the balance sheet (financial position statement). The results of this study indicated that there is an association of accounting conservatism in the income statement with conservatism in the balance sheet (financial position report), for generalization it is suggested in subsequent researchers to verify. The results of this study are based on QScore Index and C-Score, so it cannot draw conclusions on other proxies.

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economy > Department of Accounting
Depositing User: Septi Septi
Date Deposited: 07 Jan 2022 07:39
Last Modified: 07 Jan 2022 07:39
URI: http://repository.unib.ac.id/id/eprint/23806

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