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All Journal Jurnal Akuntansi Indonesia JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) IQTISHODUNA Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Ilmiah Wahana Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi Bisnis Bubungan Tinggi: Jurnal Pengabdian Masyarakat Eksos Jurnal Akuntansi dan Keuangan Jurnal Iqtisaduna Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Akuntansi Keuangan dan Bisnis Mizania : Jurnal Ekonomi dan Akuntansi JURALINUS JURDIASRA Innovation Business Management and Accounting Journal
Ersyafdi, Ilham Ramadhan
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Corporate Governance Characteristics and Their Impact on Accounting Conservatism in SOEs Listed in the BUMN20 Index Dhea Zafira Agustina; Ilham Ramadhan Ersyafdi; Muhammad Aras Prabowo; Siti khomsatun
Innovation Business Management and Accounting Journal Vol. 5 No. 1 (2026): January - March
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v5i1.344

Abstract

This study examines influence of corporate governance characteristics on accounting conservatism in State Owned Enterprises (SOEs) listed in the BUMN20 Index of Indonesia Stock Exchange during 2019–2023 period. The characteristics analyzed include audit committee, audit committee meetings, board of commissioners, independent commissioners, CEO retirement, and board of directors. Using a quantitative method with an associative approach, the study employs multiple linear regression to analyze data obtained from purposively selected SOEs within BUMN20 Index. The findings show that certain governance characteristics specifically board of commissioners and independent commissioners have a significant negative effect on accounting conservatism, while board of directors shows a significant positive influence. In contrast, audit committee, audit committee meetings, and CEO retirement exhibit no significant impact. These results emphasize the role of strong governance in improving financial reporting quality, particularly through application of conservative accounting practices to reduce risk of financial manipulation. However, the insignificance of audit committee variables suggests that their function in SOEs remains largely formalistic and not fully effective in overseeing accounting policies. Strengthening the competence, independence, and involvement of audit committees is therefore essential. Overall, this study contributes insights for academics, practitioners, and regulators in enhancing transparency, accountability, and public trust in SOEs.
Co-Authors Ahmadi, Lusiana Putri Akmal Lutfi Jazuli Antar MT Sianturi Aryani, Habsyah Fitri Asyifa, Suci Ayu Puspitasari, Ayu Devi Nurmah Wani Dhea Zafira Agustina Durotun Nasihah Durotun Nasihah Fatikasari, Ines Fauzia, Nur Rahma Fauziyyah, Nurul Fitriah Ulfah Habsyah Fitri Aryani Handayani, Amelia Putri Harry Mukti, Aloysius Heni Pujiastuti Ines Fatikasari Intan Syafiah Al Akhilla Irawati, Wiwit Irianti, Putri Widya Dwi Jazuli, Akmal Lutfi Kasmi Hizzah Muslimah Khomsatun, Siti Marpaung, Oktavia Muhammad Aras Prabowo Muhammad Solihin Muslimah, Kasmi Hizzah Nasution, Cahya Dibah Al-Adawiyah Nurul Fauziyyah Nurul Fauziyyah Putri Widya Dwi Irianti Rafles Ginting Rizki, Slamet Abdul Rosmiasih Rosmiasih Royandi, Muhammad Wildan Ruli Bestari Rumaizha, Riri Saputra, Diva Dwi Saputri, Anjeli Sohibunajar, Sohibunajar Swasti Putri, Ika Ulfa, Fitria Ulfah, Fitriah Zakia, Rossa Zakiyah Aslamiyah Zakiyatun, Amita