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All Journal Jurnal Akuntansi Indonesia Jurnal Riset Akuntansi dan Keuangan Akuntansi : Jurnal Akuntansi Integratif Economics, Business and Management Science Journal JRAM (Jurnal Riset Akuntansi Multiparadigma) Jurnal Ekonomi Perjuangan (JUMPER) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi dan Governance Andalas E-Jurnal Akuntansi
Nilam Kemala Odang
Politeknik Wilmar Bisnis Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Journal : Economics, Business and Management Science Journal

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Accounting Prudence Pada Perusahaan Bernotasi Khusus Nilam Kelama Odang; Maryam Monika Rangkuti
Economics, Business and Management Science Journal Vol 3, No 1 (2023): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v3i1.348

Abstract

Financial statements prepared using the accrual basis give rise to accounting prudence. The main factor that causes prudence to arise is conditions full of uncertainty, which creates caution, such as that caused by the Covid-19 pandemic. This study aims to analyze differences in accounting production before and during the Covid-19 pandemic for companies with special notations (2018 – 2021). The method used in this study is a quantitative method using the Paired T-Test for data analysis. The results of the study show that there is no significant difference between accounting prudence at companies with special notations before and during the Covid-19 pandemic.
Co-Authors ANANDA, ADE indah murni Juhandi, Dany Rangkuti, Maryam Monika Setiaji, Yongky Teguh Sidabutar, Gaby Ruminsah Arnita Sihaloho, Erik Morales Simanungkalit, Putri Helendgri Simbolon, Risna Sari Sinambela, Joseph Stevanus Sitopu, Ade Hotnauli Taufiqurrahman Taufiqurrahman Zharaura, Khusnul Afifah