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This Author published in this journals
All Journal The Indonesian Journal of Accounting Research Eduvest - Journal of Universal Studies
FITRIANY FITRIANY
Universitas Indonesia
Aerospace Engineering Computer Science & IT Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences

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The Effect of Conservatism on Information Asymmetry SRI HANIATI; FITRIANY FITRIANY
The Indonesian Journal of Accounting Research Vol 14, No 1 (2011): IJAR January 2011
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.234

Abstract

This study examines the influence of conservatism on information asymmetry. This research is conducted on non-financial companies, which were  listed on the BEI during 2007 to 2008. The conservatism was measured in some  models such as Givoly Hyan model (2000), Zhang model (2007), Kasznik model (1999), and market-based model (Duellman, 2006), whereas, asymmetrical accounting was measured with CSPREAD (Kanagaretnam etal.,2007). Zhang's model has the highest R2 (14.01%), and then followed by Givoly (2000) 13%, then others 11%. The research reveals that conservatism has a significant and negative correlation on information asymmetry. It supports Lafond and Watts (2006) which explains that conservatism has its role in reducing information asymmetry.This results suggest that IFRS should not abandon conservatism principles, because evidence shows that these principles reduce information asymmetry between managers and investors.
Evaluation of the Impact of Credit Payment Relaxation Stimulus on Credit Management at BPR X Laxmi Jullianeth; Fitriany Fitriany
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.51812

Abstract

This case study aims to evaluate the implementation of credit management policies, the impact of implementing credit management policies and the obstacles and problems faced by BPR X in implementing risk management policies, especially related to the Covid-19 stimulus in accordance with POJK No.48/POJK.03/2020. This study uses qualitative research methods through interviews and document analysis such as Bank Internal Policy Documents, annual reports, and financial statements. This research shows that although there are still some limitations, BPR X has implemented credit management principles that are in accordance with applicable regulations and have been included in the bank's internal policies. The implementation of these principles has had a positive impact on BPR X's financial performance during the pandemic. However, there are obstacles in the implementation of policies related to the Covid-19 stimulus, namely the mismatch between the established debtor criteria and the actual condition of the debtor during document validation. The study found that BPR X's NPL ratio increased significantly from 9.45% in 2021 to 20.35% in 2023, indicating challenges in credit quality management despite stimulus implementation.
Co-Authors Indria Primadita Laxmi Jullianeth SRI HANIATI