Research Article
Accounting Conservatism in Indonesia
@INPROCEEDINGS{10.4108/eai.11-12-2019.2290836, author={Rini Indriani and Fachruzzaman Fachruzzaman}, title={Accounting Conservatism in Indonesia}, proceedings={Proceedings of the Third Workshop on Multidisciplinary and Its Applications, WMA-3 2019, 11-14 December 2019, Medan, Indonesia}, publisher={EAI}, proceedings_a={WMA-3}, year={2020}, month={3}, keywords={conservatism q-score c-score}, doi={10.4108/eai.11-12-2019.2290836} }- Rini Indriani
Fachruzzaman Fachruzzaman
Year: 2020
Accounting Conservatism in Indonesia
WMA-3
EAI
DOI: 10.4108/eai.11-12-2019.2290836
Abstract
This study aims to indicate the existence of accounting conservatism in financial reporting, and can provide a portrait application of conservatism in Indonesia, This study uses descriptive research design, which aims to indicate the presence of conservatism in financial reporting of non-financial companies in Indonesia from 2011 to 2015 using the conservatism index Q-Score indicating conservatism in the income statement, and the conservatism proxy of the C-score index to determine the level of conservatism on the balance sheet (financial position statement). The results of this study indicated that there is an association of accounting conservatism in the income statement with conservatism in the balance sheet (financial position report), for generalization it is suggested in subsequent researchers to verify. The results of this study are based on Q-Score Index and C-Score, so it cannot draw conclusions on other proxies.
