Analisis eksistensi konservatisme akuntansi serta faktor-faktor yang mempengaruhinya pada industri manufaktur di Indonesia

Deskripsi

This study examines the existence of conservative reporting in Indonesia?s manufacturing industry by analyzing asymmetric timeliness of earning in reporting bad news and good news. In line with previous study (Basu, 1997), the result of random effect panel data shows that earning is more sensitive to bad news than good news. Thereby, it can be concluded that conservative reporting still exists in Indonesia?s manufacturing industry. Furthermore, this study uses political cost, litigation cost and leverage to explain conservative behavior in firm level. The results of logistic regression are consistent with previous study; leverage has a positive relationship with conservatism (Ahmed, et, al, 2000) and litigation cost has a negative relationship with conservatism (Juanda, 2007).Ada tabel