PENGARUH KONSERVATISME CONDITIONAL DAN UNCONDITIONAL TERHADAP KUALITAS LABA (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015)

Ratna Sari - Jurusan Akuntansi Fakultas Ekonomi UNP

Abstract


The purpose of this research is to examine the impact of conditional and unconditional conservatism on earnings quality of manufacturing companies listed in Indonesia Stock Exchange during the period 2011-2015. The research follows the research model of Basu (1997) with further extension to measure the effect of conditional and unconditional conservatism on earnings quality, which include a variable of cash flow from operation to net income (CFO/NI) as a proxy of earnings quality and market to book ratio (MTB) to measure the unconditional conservatism. The samples are by using a purposive sampling method, 81 companies were selected. Data was analyzed in a multiple regression model. The result suggest that (i) conditional conservatism negatively affect earnings quality, and (ii) unconditional conservatism does not affect earnings quality.

Keyword : Conservatism, Conditional conservatism, Unconditional conservatism, Earning quality, Basu conservatism model



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References


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