Main Article Content
Abstract
Tujuan penelitian ini untuk menguji pengaruh asimetri informasi dan analyst coverage terhadap konservatisma akuntansi. Pendekatan net assets measures digunakan untuk mengukur konservatisma akuntansi. Sementara, asimetri informasi dan analyst coverage diukur menggunakan bid-ask spread dan analyst following. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010-2014. Data dikumpulkan menggunakan metode purposive random sampling dan terpilih 124 perusahaan. Hasil penelitian menemukan bukti bahwa terdapat pengaruh positif antara asimetri informasi dan analyst coverage terhadap tingkat konservatisma akuntansi. Hal ini menunjukkan bahwa semakin besar asimetri informasi antara insider dan outsider investor dan semakin banyak analis yang melakukan analisis terhadap perusahaan maka penerapan tingkat konservatisma dalam laporan keuangan semakin tinggi pula.
Penelitian ini diharapkan mampu memberikan masukan bagi regulator dan badan penyusun standar mengenai peran penting konservatisma akuntansi sehingga tidak ada upaya untuk menghilangkannya dalam praktek akuntansi. Selain itu, hasil penelitian ini diharapkan mampu memberikan informasi mengenai peran analis sebagai pihak yang mendorong penyajian laporan keuangan yang akurat sehingga mampu mengurangi asimetri informasi dan meminimalkan perilaku oportunistik manajer.Article Details
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References
- Ahmed, A. S., dan S. Duellman. 2007. Accounting conservatism and board of director characteristics: An
- empirical analysis. Journal of Accounting and Economics 43 (2–3): 411–437.
- Basu, S. 1997. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and
- Economics 24 (1): 3–37.
- Bliss, J. H. 1924. Management through accounts. Madison: Ronald Press Company.
- Dechow, P. M. 1994. Accounting earnings and cash flows as measures of firm performance: The role of
- accounting accruals. Journal of Accounting and Economics 18 (1): 3–42.
References
Ahmed, A. S., dan S. Duellman. 2007. Accounting conservatism and board of director characteristics: An
empirical analysis. Journal of Accounting and Economics 43 (2–3): 411–437.
Basu, S. 1997. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and
Economics 24 (1): 3–37.
Bliss, J. H. 1924. Management through accounts. Madison: Ronald Press Company.
Dechow, P. M. 1994. Accounting earnings and cash flows as measures of firm performance: The role of
accounting accruals. Journal of Accounting and Economics 18 (1): 3–42.