PENGARUH KONSERVATISME LABA TERHADAP KOEFISIEN RESPONS LABA
This research examines earnings response coefficient (ERC) of companies applying conservatism and more optimistic accounting. Conservatism accounting practices are expected to affect companies’ ERC indirectly. Conservative accounting would influence earnings prediction power (Panman and Zhang, 2002)...
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Udayana
2008-01-01
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| Series: | Jurnal Ilmiah Akuntansi dan Bisnis |
| Subjects: | |
| Online Access: | https://ojs.unud.ac.id/index.php/jiab/article/view/2563 |
| _version_ | 1819127234956361728 |
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| author | AGUNG SUARYANA |
| author_facet | AGUNG SUARYANA |
| author_sort | AGUNG SUARYANA |
| collection | DOAJ |
| description | This research examines earnings response coefficient (ERC) of
companies applying conservatism and more optimistic accounting.
Conservatism accounting practices are expected to affect companies’ ERC
indirectly. Conservative accounting would influence earnings prediction
power (Panman and Zhang, 2002). Then, earnings prediction power would
influence ERC (Lipe, 1990).
The population consists of manufacturing companies listed on the
Jakarta Stock Exchange during period of 1999-2005. Sample members of 91
companies are selected using purposive sampling method. Conservative
accounting is proxied by earnings/stock return relation measure,
earnings/accrual measure, and net asset measures (Watts, 2003).
The result shows that companies which apply conservative accounting
have weaker earnings prediction power than those which do not. Companies
with conservative accounting would have fluctuated earnings and low
prediction power of earnings.
ERC of companies with conservative accounting are lower than those
with more optimistic accounting. Applying conservative accounting would
result in fluctuated earnings and lower earnings predictability which is less
beneficial in predicting future earnings, thus ERC would be low. |
| first_indexed | 2024-12-22T08:08:42Z |
| format | Article |
| id | doaj.art-068ec2dd1cbe4e64a495e9b25ef90eab |
| institution | Directory Open Access Journal |
| issn | 2302-514X 2303-1018 |
| language | English |
| last_indexed | 2024-12-22T08:08:42Z |
| publishDate | 2008-01-01 |
| publisher | Universitas Udayana |
| record_format | Article |
| series | Jurnal Ilmiah Akuntansi dan Bisnis |
| spelling | doaj.art-068ec2dd1cbe4e64a495e9b25ef90eab2022-12-21T18:33:04ZengUniversitas UdayanaJurnal Ilmiah Akuntansi dan Bisnis2302-514X2303-10182008-01-012563PENGARUH KONSERVATISME LABA TERHADAP KOEFISIEN RESPONS LABAAGUNG SUARYANAThis research examines earnings response coefficient (ERC) of companies applying conservatism and more optimistic accounting. Conservatism accounting practices are expected to affect companies’ ERC indirectly. Conservative accounting would influence earnings prediction power (Panman and Zhang, 2002). Then, earnings prediction power would influence ERC (Lipe, 1990). The population consists of manufacturing companies listed on the Jakarta Stock Exchange during period of 1999-2005. Sample members of 91 companies are selected using purposive sampling method. Conservative accounting is proxied by earnings/stock return relation measure, earnings/accrual measure, and net asset measures (Watts, 2003). The result shows that companies which apply conservative accounting have weaker earnings prediction power than those which do not. Companies with conservative accounting would have fluctuated earnings and low prediction power of earnings. ERC of companies with conservative accounting are lower than those with more optimistic accounting. Applying conservative accounting would result in fluctuated earnings and lower earnings predictability which is less beneficial in predicting future earnings, thus ERC would be low.https://ojs.unud.ac.id/index.php/jiab/article/view/2563conservative accounting, earnings prediction power, earnings response coefficient. |
| spellingShingle | AGUNG SUARYANA PENGARUH KONSERVATISME LABA TERHADAP KOEFISIEN RESPONS LABA Jurnal Ilmiah Akuntansi dan Bisnis conservative accounting, earnings prediction power, earnings response coefficient. |
| title | PENGARUH KONSERVATISME LABA TERHADAP KOEFISIEN RESPONS LABA |
| title_full | PENGARUH KONSERVATISME LABA TERHADAP KOEFISIEN RESPONS LABA |
| title_fullStr | PENGARUH KONSERVATISME LABA TERHADAP KOEFISIEN RESPONS LABA |
| title_full_unstemmed | PENGARUH KONSERVATISME LABA TERHADAP KOEFISIEN RESPONS LABA |
| title_short | PENGARUH KONSERVATISME LABA TERHADAP KOEFISIEN RESPONS LABA |
| title_sort | pengaruh konservatisme laba terhadap koefisien respons laba |
| topic | conservative accounting, earnings prediction power, earnings response coefficient. |
| url | https://ojs.unud.ac.id/index.php/jiab/article/view/2563 |
| work_keys_str_mv | AT agungsuaryana pengaruhkonservatismelabaterhadapkoefisienresponslaba |