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Novitasari Novitasari
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Journal : e_Jurnal Ilmiah Riset Akuntansi

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PENGARUH ADOPSI IFRS, POLITICAL COST, DAN LITIGATION RISK TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris Terhadap Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2016-2018) Novitasari Novitasari; Moh. Amin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the effect of Adoption of International Financial Reporting Standards (IFRS), Political Cost, and Litigation Risk Against Accounting Conservatism. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange in 2016 - 2018. Samples selected by use purposive sampling and get 63 companies based on criteria. This research uses multiple linear regression model. The results of this study indicate that the adoption of International Financial Reporting Standards (IFRS), Political Cost, and Litigation Risk influences Accounting Conservatism. The adoption of the International Financial Reporting Standards (IFRS) has a negative effect on Accounting Conservatism. Political Cost has a positive effect on Accounting conservatism. Political Cost has a positive effect on Accounting Conservatism.Keywords: IFRS, Political Costs, Litigation Risk, Accounting Conservatism.
Co-Authors AA Sudharmawan, AA Agus Turoso Ahmad Nasir Ari Bowo Aldri Frinaldi Aminah Andi Nur Aina Sudirman Aryani Witasari Aulia Farida Chansyanah Diawati Dandan Haryono Debyanti Noro’ Palullungan Devianna Hutasoit Diah Kristiana Diana Amaliasari Dwi Rini Sovia Firdaus Eko Sri Wahyuni Ekowati, Lia Ellyn Purwanti Elni Yakub Emy Rahayu Fikra Fikra Hafiduddin Harini Harini Hariri Hariri Hayati Fatimah Helga Helga Herbirowo Nugroho Heri Frencus Heri Wijaya Herman Fland Dakhi Hj Mustainah Ignasia Maria Sulastiningsih Indrawata Wardhana Intam Kurnia Jery Devano Joko Nurkamto Kadek Mien Dwi Cahyani Kevin G.P Aritonang Lazim.N Lazim.N Leny Noviyani Liska Tiropadang Moh. Amin MUHAMMAD AGUS SALIM Mujtahid Kaavessina Murniati . Natanael Kristanto Nedsal Sixpria Ni Made Dwita Yaniswari Niken Tri Handayani Noor Fadiawati Nur Wening Ofik Taupik Purwadi Ogie Indra Gunawan Rahmi Putri Wirman Resqi Dwi Oktaviani Ridwan Zulpi Agha Ruqiah Ganda Putri Panjaitan Saraswati, Ety Sardiana Sardiana Siti Jubaidah Sri Endah Wanyuningsih Subuh Tugiono Syahrilfuddin Syahrilfuddin Taufikul Ichsan Utami, Fitria Siswi Vandri Ahmad Isnaini Vito Alamo Wiranda Upa Wiwik Handayani