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All Journal Islamic Accounting Journal
Abubaccar Baldeh
Department of Accounting, School of Business and Public Administration, University of The Gambia. Gambia
Economics, Econometrics & Finance Social Sciences

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How Can Accounting Conservatism be Implemented? (Study of Infrastructure Sector Companies Listed on ISSI) Maulana Zdawan Kholid Saputra; Nanda Ida Farikhatun Nufus; Rina Rosia; Abubaccar Baldeh
Islamic Accounting Journal Vol. 6 No. 1 (2026): ISLAMIC ACCOUNTING JOURNAL
Publisher : UNIVERSITAS ISLAM NEGERI (UIN) SALATIGA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/iaj.v6i1.24-42

Abstract

Objective & object: This study examines the effect of earnings pressure, financial distress, and capital intensity on accounting conservatism, with the independent board of commissioners as a moderating variable in infrastructure companies listed on ISSI during 2019–2023. Methods: This study uses a quantitative approach with panel data analysis on 125 samples selected through purposive sampling and analyzed using EViews 12. Results & Conclusions: The results show that earnings pressure and financial distress have a significant negative effect on accounting conservatism, while capital intensity has no effect. The independent board of commissioners moderates the effect of earnings pressure but does not moderate financial distress or capital intensity. Limitations: This study is limited to infrastructure companies listed on ISSI and the 2019–2023 period. Implications: The findings provide practical and academic implications regarding the role of corporate governance in maintaining accounting conservatism.
Co-Authors Maulana Zdawan Kholid Saputra Nanda Ida Farikhatun Nufus Rina Rosia