023.pdf - Analisa Faktor-Faktor yang Mempengaruhi Penerapan...

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Analisa Faktor-Faktor yang Mempengaruhi Penerapan Konservatisme Akuntansi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia AGUSTINA RICE STEPHEN Sekolah Tinggi Ilmu Ekonomi Mikroskil Abstract: This study tried to determine what factors that influence companies to apply accounting conservatism. This research was conducted in the period 2009-2011 on companies listed in Indonesia Stock Exchange. Researcher obtained data with documentation techniques which is then processed using SPSS. With purposive sampling, researcher obtained 114 samples from 38 manufacturing companies in accordance with the criteria of the study. The dependend variabel is accounting conservatism, and the independend variabels are firm size, firm risk, capital intensity, leverage, tax, litigation, ownership structure, and growth opportunity. From these results, firm size, firm risk, capital intensity, leverage, tax, litigation, ownership structure, and growth opportunity simultaneously affect the application of accounting conservatism in manufacturing companies in the period 2009-2011. Partially, firm size, firm risk, capital intensity, ownership structure and growth opportunity significantly influence the application of accounting conservatism, while leverage, tax and litigation do not significantly influence the application of accounting conservatism on manufacturing companies listed on the Indonesia Stock Exchange in the period 2009-2011. Keywords: conservatism, company size, company risk, capital intensity, leverage, tax, litigation, ownership structure, growth opportunity 1. Pendahuluan Dalam pembuatan laporan keuangan dikenal sebuah konsep yang dinamakan konservatisme. Secara umum, konservatisme dikatakan sebagai sebuah prinsip yang mengakui biaya atau beban terlebih dahulu dan pendapatan di belakang. Konservatisme sering dikatakan sebagai prinsip yang pesimis dikarenakan pendapatan yang diakui belakangan daripada beban. Namun ada juga yang mengatakan konservatisme sebagai prinsip yang membantu perusahaan untuk mengantisipasi agar tidak terlalu optimis, dikarenakan setiap spekulasi perusahaan tidak selalu dapat berjalan lancar. Roda Alamat korespondensi: [email protected]
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perekonomian yang tidak pasti membuat prinsip konservatisme sebagai salah satu pegangan dalam akuntansi. Konservatisme, menurut peneliti modern dan pembuat standar akuntansi adalah prinsip di mana akuntan berhati-hati dalam mengenali transaksi dan tunduk pada ketidakpastian perekonomian (Zhe Wang, 2009). Di Indonesia sendiri, Standar Akuntansi Keuangan (SAK) juga memberikan kesempatan bagi perusahaan untuk memilih metode akuntansi manakah yang lebih cocok bagi perusahaan mereka, di mana setiap metode tersebut memiliki tingkat risiko yang berbeda-beda antara metode yang satu dengan yang lainnya.
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