THE IMPACT OF CONSERVATISM TO EARNINGS QUALITY OF LISTED MANUFACTURING COMPANY IN INDONESIA

Stefani, Melisa (2016) THE IMPACT OF CONSERVATISM TO EARNINGS QUALITY OF LISTED MANUFACTURING COMPANY IN INDONESIA. .. pp. 1-12.

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Abstract

This study aimed to investigate the impact of conservatism to the quality of earnings information. Conservatism is one of accounting topic that become an important issue, as its impact to accounting fieldwork can be positive and negative. While earnings information is crucial information needed for the users to make economic decision. Samples in this study are listed manufacturing companies in Indonesia. Conservatism is the independent variable. Earnings quality as dependent variable will be represented by earnings management. The result of this study show positive impact of conservatism to earnings quality. Conservatism is proven to increase earnings quality by decreasing the level of earnings management in the company. The result of this study complement previous studies findings.

Item Type: Article
Uncontrolled Keywords: Conservatism; Earnings Quality; Earnings Management; Market to Book Value; Discretionary Accruals
Subjects: Financial Accounting > Public Sector Accounting
Divisions: Fakultas Ekonomi > Akuntansi Internasional
Depositing User: Editor UAJY
Date Deposited: 20 Jun 2016 08:19
Last Modified: 20 Jun 2016 08:19
URI: http://e-journal.uajy.ac.id/id/eprint/9741

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