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Journal : Shafin: Sharia Finance and Accounting Journal

 1 
Determining Factors in Implementing Accounting Conservatism: A Study of Technology and Health Companies in Indonesia Nurcahyadi, Khafid; Yuliati
Shafin: Sharia Finance and Accounting Journal Vol. 5 No. 1 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v5i1.15879

Abstract

Recently, various kinds of corporate fraud scandals have become increasingly common. Financial reports, which should be prepared to be a communication tool for management to stakeholders, have instead become a tool for management to gain intensity with undue recognition for personal interests. This can make stakeholders make mistakes in making decisions and projecting the future. It is necessary to have more conservative principles to be able to minimize management's opportunistic behavior and also maintain business continuity. The method used in this research is a descriptive method with quantitative data types. The population in this study is 81 companies in the technology and health sectors listed on the Indonesia Stock Exchange in 2021-2023, with a sample size of 39 representative companies. The data collection technique used was observation using a panel data regression test. Earning pressure, debt covenant, and investment opportunity set simultaneously have a significant effect on accounting conservatism. Earning pressure has a significant positive effect on accounting conservatism. Debt covenants have a significant positive effect on accounting conservatism. Investment opportunity set has a significant negative effect on accounting conservatism. This research aim to help investors and stakeholders in assessing company financial reports as a decision-making tool. It is also hoped that this study can help companies understand the application of accounting conservatism principles to companies.
Co-Authors A. Fachrin, Suharni A. Muh. Multazam Abd. Gafur Abdul Madjid Abdussalam, Ridho Adrianus Lado Muda Ageng Wiro Leksono agengwiro103@gmail.com Ahmad Sholikin Ainun Safitri Basri Aji Malik Al Fiqri, Fahmi Alfiana, Vivi Dinda Alfina Baharuddin Amalia, Dian Callista Ananda, Alivia Andi Adillah Firstania Azis Andi Nurlinda Andi Sani Anggraini, Lisa Septia Annisa, Hadistya Anwar Daud Anwar Mallongi Arafat, Rosyidah Arafat Ardiansyah Yusuf Hamdani Asih Dayanti, Asih Dayanti Bambang Sasmita Adi Putra BAMBANG SUGIRI Budiman, Dwi Aji Burhanuddin Bahar cici nurmalayuni Dahlan, Mukhtar Zaini Dayu Kartikasari R Dea Sintya Ananda Dewi Maryani Dewi Sukmawati Diah Husnia Purnamawati Dina Febiani Dina, Anita Bela Dionni Ditya Perdana, Dionni Ditya Eko Nursanty Eko Prianto, Eko Eni Trisniningtyas Eva Rizqi Arti Fachrizal Afandi Faizin Sulistio Fajri, N. E Fatmala Dewi, Artika Ferliansyah Finishia, Arsella Galuh Chandra Irawan, Galuh Chandra Gunawan Gunawan Hamzah, Wardiah Hartono, Rudi Helmi, Luhlu Aprilia Hendra Putra Hesti Setyowati Hidayat hidayat hidayat Idhar Dharlis Idris, Fairus Prihatin Ikhram Hardi S Imam Malik Indiarma, Verani Iriaji Januarius Mujiyanto, Januarius Juliyakta, M.Rangga Junaid, Annisa Khairunnisa Khiswatul Barokah Kristofani, Mindo Kurniawan, Nurhafit Laela Nur Muktasida Lakantu, Meidistiani Lucky Puput Hidayah Mahatma Lamuru Maming mardillah, ratu MARNIATI Masyitha Irwan, Andi Matius Evan Anggara Mila Karmila Muhamad Nukha Murtadlo, Muhamad Nukha Muhammad Ikhtiar Mukono Munawarah, Siti Musdalifah Mustafa Muzni, Nurlianti Naning Dianasari Nur Ulmy Mahmud Nurafni Isrina Nurcahyadi, Khafid Nurrahman, Rolan Nurul Ulfah Mutthalib Nurwilis Elsa Zahara, Nurwilis Elsa Zahara Pandu Satrio Pinandhito Tirta Perdana Pisca, Merta Edya Poetra, Ricky Perdana Prabowo, Apriliyadi Anugeraha Prija Djatmika Purniyati Puti Almas Putri, Risma Aliviani Rahayu Puji Haryanti Rahman Raihanah, Nurul Dzakylah Ramadhan, Tutik Nurul Ratna Reni Mustikaningrum Rikhsan Kurniatuhadi, Rikhsan Riska Dayang Safitri Roekhan Rudika Harminingtyas Rumi Suwardiyati Rumisih Safitri, Avita Salmaa, Nabiilah Zakiyyati Sapi’i, M. Ilham Saragih, Rasianna Br. Sari Enus, Intan Velinda Sari, Rozaqiyah Puspita Sasongko, Andy Sembiring, Shafa Salsabila Setiawan Wicaksono, Setiawan Silvia Fitri Eva W Siregar, Amselnius Siti Hamidah Siti Khotimah Sofiyanti, Ida Sri Renita Utami Sri Wahyuni Sudarsono Suharni A. Fachrin Sukarmi Sukma Praja, Andi Kartikasari Sultan Agung Susanti Rahayu Syafitri, Nabila Nur Tampubolon, Dina Nata Sari Tiara Adisa Puspitasari Tyas, Ari Anggarani Winadi Prasetyoning Umi Bekti Iriana Ummanah Ummanah, Ummanah Usep Kustiawan uswatun hasanah, Rezva Utami Puspaningsih Wahyu Widiastuti, Wahyu Wahyuningtias, Diah Widodo Winardi, Aswedi Yunus, Alma Awaliyah Yusriani, Yusriani Yusuf, Bahtiar Zahratunnisa' Aulia zulfa Sakhiyya