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Irwan Adimas Ganda Saputra
Universitas Negeri Surabaya
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Journal : Jurnal Aplikasi Akuntansi

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ACCOUNTING CONSERVATISM DURING COVID-19: EVIDENCE FROM INDONESIA Irwan Adimas Ganda Saputra; Maryam Bte Badrul Munir
Jurnal Aplikasi Akuntansi Vol 8 No 1 (2023): Jurnal Aplikasi Akuntansi, Oktober 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i1.243

Abstract

This study investigated the factors influencing accounting conservatism in the tourism sector during the Covid-19 pandemic. The sample was selected through purposeful sampling and assessed through multiple linear regression. The investigation results showed that leverage significantly impacts accounting conservatism, while business size has a significant negative impact. Neither institutional ownership nor capital institutions significantly impacted accounting conservatism during the COVID-19 pandemic. The study also discovered that firms with a higher level of accounting conservatism were better able to control the impact of the pandemic on their financial performance and maintain their firm's financial performance despite challenging economic conditions than firms with a lower level of conservatism. This proved how accounting conservatism contributes in improving how the pandemic's effects are reflected in financial reporting. Overall, the results of this Indonesian study indicated that conservatism in accounting has been a valuable tool for businesses to control the COVID-19 pandemic's effects on their financial accounts. Thus, by recognizing losses and expenses earlier, companies could provide a more accurate picture of their financial position and better manage the risks associated with the pandemic.
Co-Authors Achmad Yusuf Agung Listiadi Aini, Devi Nur Akbar, Rasyidi Faiz ANGGA MARTHA MAHENDRA, ANGGA Aulia, Revalina Basuki , Bella Paradita Eka Hendi Andriansyah Eko Wahjudi Fahmi, Moh Farih Farid, Muhammad Miftah Febriana Nurhidayati Fitriah Dwi Susilowati Fitriana Rahmawati Fresha Kharisma Ghani, Erlane K Han Tantri Hardini Heni Purwa Pamungkas Isnalita JONI SUSILO WIBOWO Kurnia, Amanda Dwi Lifa Farida Panduwinata Luqman Hakim Luqman Hakim M Ansyar Abdillah Maryam Bte Badrul Munir Maula, Farij Ibadil Ni Nyoman Alit Triani Nilasari, Aprillia Noorlailie Soewarno Norida Candra Sakti Novita Aprilia Pratiwi, Vivi Putri Hestiningrum Rahman, Muhammad Fajar Wahyudi Rochmawati, Rochmawati Saputro, Aldi Siti Sri Wulandari Suci Rohayati SUSANTI Susanti Susanti Waspodo Tjipto Subroto Wenny Restikasari Wida Wulandari WIDA WULANDARI