Pengaruh asimetri informasi dan analyst coverage terhadap konservatisme akuntansi

Isniawati, Atik; Rahmawati, Rahmawati; Budiatmanto, Agus

doi:10.20885/jaai.vol20.iss2.art3

Cited by 4 publications

(5 citation statements)

References 13 publications

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“…Teori keagenan menjelaskan bahwa konflik antara agen dan prinsipal akan selalu muncu dalam suatu hubungan pengontrakan. Perusahaan dengan analyst coverage yang tinggi memiliki tingkat manajemen laba yang lebih kecil dari pada perusahaan dengan analyst coverge yang rendah, jelas terlihat pentingnya peran analyst sebagai pemantau laporan keuangan.Tingginya analyst coverage dapat membatasi perilaku oportunistik manajemen (Isniawati, Rahmawati and Budiatmanto 2016). LaFon dan Watts (2008) memberikan argumentasi bahwa konservatisme akuntansi dapat mengurangi insentif dan kemampuan manajer atas perilaku manipulatifnya sehingga akan mengurangi asimetri informasi.…”

Section: Analyst Coverageunclassified

Peran Mediasi Ukuran Perusahaan Pada Pengaruh Asimetri Informasi Dan Analyst Coverage Terhadap Konservatisme Akuntansi Pada Perusahaan Semen Yang Terdaftar Di Bursa Efek Indonesia

Maryanto

2021

DHB

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ABSTRACT Purpose: This study aims to determine whether there is an effect of Information Asymmetry on Accounting Conservatism, Information Asymmetry on Firm Size, Analyst Coverage on Accounting Conservatism, Analyst Coverage on Firm Size, Firm Size on Accounting Conservatism, Information Asymmetry and Analyst Coverage on Accounting Conservatism through Size Company as an intervention. Design/methodology/approach: The data processing of this research uses path analysis to explain the direct or indirect effect of a set of independent variables on the dependent variable. Findings: The results show that there is no influence between Information Asymmetry on Accounting Conservatism, there is no influence between Information Asymmetry on Company Size, there is no influence between Analyst Coverage on Accounting Conservatism, There is an influence between Analyst Coverage on Company Size, there is no influence between Analyst Coverage and Firm Size. Firm Size on Accounting Conservatism, Firm Size does not act as an intervening between Information Asymmetry and Accounting Conservatism, Company Size does not act as an intervening between Analyst Coverage and Accounting Conservatism.

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Section: Analyst Coverageunclassified

Peran Mediasi Ukuran Perusahaan Pada Pengaruh Asimetri Informasi Dan Analyst Coverage Terhadap Konservatisme Akuntansi Pada Perusahaan Semen Yang Terdaftar Di Bursa Efek Indonesia

Maryanto

2021

DHB

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“…Ada beberapa faktor yang dapat memengaruhi konservatisme, diantaranya asimetri informasi, risiko litigasi, investment opportunity set (IOS), dan intensitas modal. Beberapa peneliti yang telah melakukan penelitian tentang konservatisme akuntansi diantaranya Isniawati et al (2016), Kartika et al (2015), Pratama et al (2016), Saputra (2016), Andreas et al (2017) Sinambela dan Almilia (2018). Isniawati et al (2016) menemukan asimetri informasi berpengaruh positif terhadap konservatisme akuntansi sedangkan Kartika et al (2015)…”

Section: Pendahuluanunclassified

“…Beberapa peneliti telah menguji pengaruh asimetri informasi terhadap konservatisme akuntansi. Isniawati et al (2016) Perusahaan dengan padat modal melakukan pelaporan yang lebih konservatif dengan tujuan menghindari biaya politis yang tinggi karena perusahaan besar akan lebih diawasi pemerintah (Savitri, 2016).…”

Section: Asimetri Informasi Dan Konservatisme Akuntansiunclassified

Analisis Faktor-Faktor yang Memengaruhi Konservatisme Akuntansi

Mumayiz

Cahyaningsih

2020

SAKI

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This study examinesthe effect of information asymmetry, litigation risk, investment opportunity set, and capital intensity on accounting conservatism. This study uses consumer goods sector companies listed on the Indonesia Stock Exchange from 2016 to 2018 as a research sample. The data analysis method used is panel data regression analysis using Eviews 9.0 software.The results showed that information asymmetry has a positive effect while litigation risk has a negative effect on accounting conservatism. Investment opportunity set and capital intensity have not to influence accounting conservatism.Suggestions for further researchers to examine prudence, in addition to accounting conservatism. For companies, investors, and creditorsare expected to pay attention to the level of information asymmetry and litigation risk because it can affect the level of accounting conservatism applied.

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“…Information asymmetry is where one party has more or better information than the other party, or information asymmetry can also be said as information discontinuation [12]. According to the results of research from Information asymmetry has no effect on cash holding.…”

Section: The Speculative Motivementioning

confidence: 99%

The Effect Of Dividend, Board Characteristics, Information Asymmetry Towards Cash Holding On Manufacturing Company

Bangun¹,

Yuniarwati²,

Saputra³

2019

Proceedings of the the First International Conference on Islamic Development Studies 2019, ICIDS 2019, 10 September 2019, Banda

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The purpose of this research is to analyze the dividend payment, board characteristics and information asymmetry to cash holding. The sample of this study was selected using purposive sampling that amounted 48 company in Indonesian Stock Exchange within the year 2015-2017. Data processing techniques using multiple regression analysis that helped by SPPSS program for windows the 24 th version and Microsoft Excel 2013. The results of this study indicate that dividend payment have a positive significant influence to cash holding, board characteristics (board size and independence) does not have an influence to cash holding and information asymmetryhave a positive non-significant influence to cash holding.

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Pengaruh asimetri informasi dan analyst coverage terhadap konservatisme akuntansi

Cited by 4 publications

References 13 publications

Peran Mediasi Ukuran Perusahaan Pada Pengaruh Asimetri Informasi Dan Analyst Coverage Terhadap Konservatisme Akuntansi Pada Perusahaan Semen Yang Terdaftar Di Bursa Efek Indonesia

Peran Mediasi Ukuran Perusahaan Pada Pengaruh Asimetri Informasi Dan Analyst Coverage Terhadap Konservatisme Akuntansi Pada Perusahaan Semen Yang Terdaftar Di Bursa Efek Indonesia

Analisis Faktor-Faktor yang Memengaruhi Konservatisme Akuntansi

The Effect Of Dividend, Board Characteristics, Information Asymmetry Towards Cash Holding On Manufacturing Company

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