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Journal : Moneter : Jurnal Ekonomi dan Keuangan

Interaksi Antara Laporan Keuangan Konservatif dan Insentif Manajerial dalam Pengambilan Keputusan: Tinjauan Literatur Ruslaini Ruslaini; Benardi Benardi; Tanti Sugiharti
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 4 (2024): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i4.914

Abstract

This study examines the interaction between conservative financial reporting and managerial incentives in decision-making, using a qualitative approach through a literature review. Conservative financial reporting plays a crucial role in enhancing the transparency and accuracy of information utilized by managers in the decision-making process. On the other hand, optimally designed managerial incentives can encourage managers to value and utilize the accounting information presented conservatively. The findings indicate that accounting conservatism can reduce the risk of inappropriate decision-making, although it may also pose potential risks of avoidance towards necessary investments for company growth. This research provides insights into the importance of balancing the implementation of conservative financial reporting and managerial incentives, as well as its implications for corporate performance. The results of this study are expected to serve as a reference for company management in designing more effective incentive systems and reporting.
Co-Authors A. Sigit Pramono Hadi Abdillah, Satria Yuda Abdul Rahman Abizar Abizar Abizar AGUS KURNIA Agustinus, Rendy Amalia, Yessica Amir Mukhlis Andrew Subhana Anggoro Sugeng Ardana, Pitharia Ariesta, Tierza Aryadita, Bimo Putra Asban, Asban Aslan, La Ode Muhammad Benardi Budi, M. Wahid Setio Cahyatih Kumandang Chandra Purnama, Chandra Choirunnisak, Choirunnisak Dadang Irawan Daniel Happy Putra Derren Christof Wilson Diajeng Herika Hermanu Dwi Aprilia, Sabrina Eka Wahyu Kasih Eri Kusnanto Ernawati Ernawati F Fatimah, F Fadilla, Fadilla Farah Qalbia Firnanda, Riska Frisella, Ella Gozali, Luthfi Grace Yulianti Heri Sutopo Iba, Wa Indriana, Nova Iskandarsyah, Egastia Lazuardie Jumianti, Jumianti Kafiden Langsar Waruwu Kasmin, Rosmida La Ode Baytul Abidin Liana Ependi, Zelsy Manovri Yeni Mawardi Megawatie, Megawatie Mohamad Chaidir Mohammad Chaidir Muhammad Fillah Muhammad Idris Muhammad Rizal MUHAMMAD RIZAL Munawir Munawir Nasutiah Nasutiah Ngadi Permana Nina Ramadhani Wulandari Nofita, Nofita Noor Islahudin, Ahmad Perwitasari, Malida Praningsih, Tati Pribadi, Bhakty Abda Purba, John Tampil Ramadhani W, Nina Ramdhani W, Nina Rina Amelia Riska, Cut Rizki Ramdanti, Elma Rohana Rinjani Manurung, Ully Romadan, Gilang Royan Mustofa, Muhammad Rudy Haryanto S Sumarno Sahala Harahap Sari, Lidya Sekar Seger Santoso Shinta Amelia Siti Masitah Sri Utami Nurhasanah Sulistiani Sulistiani, Sulistiani Tanti Sugiharti Ulil Albab Ulil Albab Wahyu Wulandari Wara, Zahratul Wulandar Abizari, Nina Ramadhani Yessica Amelia Yumerza, Revi Zaenal Arifin