Dampak Konservatisme Akuntansi terhadap Koefisien Respon Laba

Faradiza, Sekar Akrom and Setiawan, Wawan and Bin Abad, Taufik (2016) Dampak Konservatisme Akuntansi terhadap Koefisien Respon Laba. Jurnal Riset Akuntansi dan Auditing, 3 (2). pp. 1-14. ISSN 2356-2870


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The financial statements presented by companies are used to decision making process by investors, creditors, governments etc. There are some limitations influenced by principles, assumptions and possibility of manipulation which is used when financial statements making process and affecting earnings. One of accounting principles makes earnings does not reflect the actual situation is the conservatism. It allows the bias of financial statements. So the quality of earnings presented becomes lower and less relevant. This condition reduced the relationship between income and return which is called as Earnings Response Coefficient (ERC). This study examines whether the accounting conservatism adopted by the company affect on ERC. The sample used in this study is a manufacturing company that published in BEI using data from 2012-2014 year. Independent Sample t Test is used to data analyzed. The results showed that accounting conservatism does not affect earnings response coefficients.

Item Type: Article
Uncontrolled Keywords: conservatism, earning response coefficient
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Sekar Akrom
Date Deposited: 16 Apr 2019 08:14
Last Modified: 16 Apr 2019 08:14
URI: http://eprints.uty.ac.id/id/eprint/2738

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