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All Journal Jurnal Bisnis dan Akuntansi
RATNA PUJI ASTUTI
Akademi Akuntansi YKPN
Economics, Econometrics & Finance

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ACCOUNTING CONSERVATISM AND EARNINGS MANAGEMENT–INDONESIAN EVIDENCE KRISMIAJI KRISMIAJI; RATNA PUJI ASTUTI
Jurnal Bisnis dan Akuntansi Vol 22 No 1 (2020): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (392.847 KB) | DOI: 10.34208/jba.v22i1.631

Abstract

This study empirically examines the effects of accounting conservatism on earnings management. Earnings management is proxied by accrual earnings management (AEM) and measured by discretionary accruals. Accounting conservatism is measured by accrual conservatism. This study uses data from 108 companies listed on the Indonesia Stock Exchange from 2016 to 2018. By using the Multiple Regression Model that places earnings management as the dependent variable and accounting conservatism as an independent variable, this study proves that accounting conservatism has a positive effect on earnings management. Moreover, the business cycle (cycle), asset turnover (ROA), and sales growth (SG) are control variables that also control this research model.
Co-Authors Krismiaji Krismiaji