Pengujian Determinan Konservatisma Akuntansi

Pengujian Determinan Konservatisma Akuntansi

This paper examines the determinants of accounting conservatism. Accounting conservatism is defined as managerial accounting choices of accounting methods and estimates within Generally Accepted Accounting Principle (GAAP) that result in the persistence understatement of cumulative reported earnings...

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Main Author: Lodovicus Lasdi
Format: Article
Language:Indonesian
Published: Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya 2013-11-01
Series:Jurnal Akuntansi Kontemporer
Online Access:http://journal.wima.ac.id/index.php/JAKO/article/view/1035
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spelling doaj-ba11b9fd3ae84ef4bc1e6cde4d71e84a2020-11-25T03:40:00ZindSekolah Pascasarjana Universitas Katolik Widya Mandala SurabayaJurnal Akuntansi Kontemporer2085-11892685-99712013-11-011110.33508/jako.v1i1.1035903Pengujian Determinan Konservatisma AkuntansiLodovicus LasdiThis paper examines the determinants of accounting conservatism. Accounting conservatism is defined as managerial accounting choices of accounting methods and estimates within Generally Accepted Accounting Principle (GAAP) that result in the persistence understatement of cumulative reported earnings and net assets over period of time. In this paper, I empirically tests the set of factors purported by Watts (2003a) as determinants of conservatism.This set of determinants relates to incentives arising from contracting (debt and compensation), litigation, tax, and political costs. I find evidence consistent with debt contracting and litigation, but not consistent with compensation contracting and tax and political costs.http://journal.wima.ac.id/index.php/JAKO/article/view/1035
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Lodovicus Lasdi
spellingShingle Lodovicus Lasdi
Pengujian Determinan Konservatisma Akuntansi
Jurnal Akuntansi Kontemporer
author_facet Lodovicus Lasdi
author_sort Lodovicus Lasdi
title Pengujian Determinan Konservatisma Akuntansi
title_short Pengujian Determinan Konservatisma Akuntansi
title_full Pengujian Determinan Konservatisma Akuntansi
title_fullStr Pengujian Determinan Konservatisma Akuntansi
title_full_unstemmed Pengujian Determinan Konservatisma Akuntansi
title_sort pengujian determinan konservatisma akuntansi
publisher Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya
series Jurnal Akuntansi Kontemporer
issn 2085-1189
2685-9971
publishDate 2013-11-01
description This paper examines the determinants of accounting conservatism. Accounting conservatism is defined as managerial accounting choices of accounting methods and estimates within Generally Accepted Accounting Principle (GAAP) that result in the persistence understatement of cumulative reported earnings and net assets over period of time. In this paper, I empirically tests the set of factors purported by Watts (2003a) as determinants of conservatism.This set of determinants relates to incentives arising from contracting (debt and compensation), litigation, tax, and political costs. I find evidence consistent with debt contracting and litigation, but not consistent with compensation contracting and tax and political costs.
url http://journal.wima.ac.id/index.php/JAKO/article/view/1035
work_keys_str_mv AT lodovicuslasdi pengujiandeterminankonservatismaakuntansi
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