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Tesar , M., & ., L. (2019). Conservatism Determinants: Evidence from Indonesia Manufacturing Sector . KnE Social Sciences, 3(26), 258–271. https://doi.org/10.18502/kss.v3i26.5379

https://doi.org/10.18502/kss.v3i26.5379

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authors

  • Muhammad Tesar

    Muhammad Tesar

    Accounting and Finance Program, Accounting Study Program, Faculty of Economics and Communication, Bina Nusantara University, Jakarta, Indonesia
  • Lidiyawati .

    Lidiyawati .

    Accounting and Finance Program, Accounting Study Program, Faculty of Economics and Communication, Bina Nusantara University, Jakarta, Indonesia

Published Date

  • Oct 17, 2019

Conservatism Determinants: Evidence from Indonesia Manufacturing Sector

KnE Social Sciences / International Conference on Economics, Management, and Accounting (ICEMA) / Pages 258–271

Abstract

Accounting conservatism lead the preparation of financial statements which in the act of recognize cost or loss estimates, but do not immediately recognise future revenues or profits even though the probability of occurrence is large. This study aims to measure the factors that encourage companies to apply the principle of conservatism in the manufacturing industry sector with regression methods. Then it was found that; managerial ownership structure, institutional ownership structure, financial distress, and company size simultaneously and partially do not have a significant influence on the application of the principle of accounting conservatism. The existence of asymmetry information on financial statements has thought to have an impact on the difficultyofmeasuringthebasisofconservatismactions,as well as the determinants of factors beyond observation. Therefore, it was expected that the process of presenting financialstatementscouldreflectmanagementperformanceindependentlyinorderto provide information according to its occurrence

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