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All Journal Jurnal Akuntansi & Auditing Indonesia Journal of Accounting and Investment Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Jurnal Bisnis dan Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Atestasi : Jurnal Ilmiah Akuntansi
Krismiaji Krismiaji
Accounting Academy Of YKPN Yogyakarta, Special Region Of Yogyakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Atestasi : Jurnal Ilmiah Akuntansi

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Audit Quality Characteristics and Accounting Conservatism: Empirical Study in Indonesian Company Krismiaji
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i2.42

Abstract

This research investigates the effect of audit quality on accounting conservatism in Indonesian companies. The research uses a sample of 510 observations of publicly listed companies on the Indonesian Stock Exchange for the fiscal year that ends on December 31, 2015 through 2019. Audit characteristics are proxied by the size of the public accounting firm (ASIZ), auditor specialization (ASP), and auditor tenure (ATEN), while accounting conservatism (ACON) is measured using the accrual method. The sampling process was carried out using a purposive method. The study finds that that auditor specialization and auditor tenure have positively affect accounting conservatism, while the size of the accounting firm negatively affects accounting conservatism. This result enriches the conservatism literature in the fair value accounting era which was adopted in 2012 especially in emerging market environment. Since accounting conservatism is one of agency problems solution as well as to protect investors, the result of this study may affect firms’ accountant to prepare financial information for interest users. The scope of the study period and the sample size due to empirical data conditions that do not meet the criteria and the use of only one measure of conservatism, namely the accrual method, may lead to the not optimal generalization of research results.
Co-Authors Ani Sri Murwani Kumoro Kapti Atmadi Raharja Dwi Haryono Wiratno Handayani Handayani Hermala Kusumadewi Maria Purwantini RATNA PUJI ASTUTI Sidiq Ashari Sumayyah Sumayyah Sumayyah Sumayyah Sururi . Wing Wahyu Winarno Y Anni Aryani