Faktor-Faktor Yang Mempengaruhi Penerapan Konservatisme Akuntansi Pada Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia, Bursa Malaysia Dan Singapore Stock Exchange Tahun 2010-2014

Abstract

Conservatism is the precautionary principle in uncertainty. There are many cases of accounting frauds occurred due to lack of conservatism implementation resulting financial statements are overstated. This study aims to analyze the affect of firm size, leverage, institutional ownership and audit committee to the implementation of conservatism in the insurance companies listed on Bursa Efek Indonesia, Bursa Malaysia and Singapore Stock Exchange. In this study, conservatism measured by market to book ratio. Used as sample of 11 companies. The analytical method used in this research is multiple regression. The results of this study are firm size and audit committee positively affect the implementation of conservatism. On the other hand, leverage and institutional ownership negatively affect the implementation of conservatism. Keywords: conservatism, firm size, leverage, institutional ownership, audit committee

Faktor-faktor yang mempengaruhi konservatisme akuntansi

“…Agustina, Rice dan Stephen (2015) mengungkapkan bahwa perusahaan yang besar lebih banyak menerapkan konsep konservatisme akuntansi. Riset lain mengungkapkan bahwa political cost tidak berpengaruh terhadap konservatisme akuntansi (Susanto & Ramadhani, 2016;Mamesah et al, 2016;Oktomegah, 2012;Noviantari & Ratnadi, 2015;dan Putri, 2016;serta Apriani, 2015). Hasil ini sejalan dengan penelitian Tosi dan Paidar (2015).…”

“…Komite audit dalam suatu perusahaan akan menciptakan proses pelaporan keuangan perusahaan lebih termonitor dengan baik yang membuat terdorong penerapan konservatisme akuntansi yang tinggi dalam proses pelaporan keuangan. Hal ini diungkapkan oleh Mamesah et al (2016) yang didukung oleh penelitian dari Krishnan dan Visvanathan (2008) serta Wardhani (2008). Faktor penentu konservatisme akuntansi adalah kepemilikan manajerial.…”

“…Dengan kata lain komite audit mendorong manajer untuk melakukan laporan secara konservatisme. Hal ini sejalan dengan penelitian dari Mamesah et al (2016), Krishnan dan Visvanathan (2008) serta Wardhani (2008). Dengan mencermati dukungan riset terdahulu dan argumentasi bahwa komite audit mendorong manajer bersikap hati-hati dalam menyusun laporan keuangan, dapat dirumuskan hipotesis ketujuh sebagai berikut.…”

The Role of Internal Corporate Governance Mechanism in Accounting Conservatism

“…The audit committee will also be responsible for reviewing the company's compliance with applicable laws and regulations so that it will encourage the application of accounting conservatism principles. In the research of Mamesah et al (2016), it shows that the audit committee has a positive effect on the application of accounting conservatism. This is due to the existence of an audit committee in a company, so the company's financial reporting process will be monitored well.…”

“…In contrast to the results of Veres (2013) finding ownership structures proxied by managerial ownership and institutional ownership do not influence accounting conservatism. Yonus (2014), Lim (2011) and Mamesah et al (2016) examined audit committees influencing accounting conservatism. In contrast to the results of the research of Siregar and Haryati (2017) and Almilia and Sinambela (2018), it shows that the audit committee has no effect on accounting conservatism.…”