THE IMPACT OF CONSERVATISM TO EARNINGS QUALITY OF
LISTED MANUFACTURING COMPANY IN INDONESIA
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Institusion
Universitas Atma Jaya Yogyakarta
Author
Stefani, Melisa
Subject
Public Sector Accounting
Datestamp
2016-06-17 09:44:44
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.
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.
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