Faktor-faktor yang mempengaruhi konservatisme akuntansi


  • Maria Oktavia Elizabeth Sinambela STIE Perbanas Surabaya
  • Luciana Spica Almilia STIE Perbanas, Surabaya




accounting conservatism, firm size, firm risk, capital intensity, litigation risk, debt covenant, capital intensity, audit committee, managerial ownership


This study aims to test the effects of firm size, firm risk, capital intensity, taxes,  audit committees, managerial ownership, and litigation risk on accounting conservatism. This research uses secondary data from the Indonesian Stock Exchange and Yahoo Finance for daily stock price data. This study analyzes the data from 192 observations using descriptive statistics, a test of classical assumption, and multiple regression analysis. The results indicate that firm size, firm risk, litigation risk, debt covenant, audit committees, managerial ownership do not affect accounting conservatism. However, taxes and capital intensity negatively affect accounting conservatism.


Download data is not yet available.


Agustina, Rice, & Stephen. (2015). Analisa faktor-faktor yang mempengaruhi penerapan konservatisme akuntansi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Simposium Nasional Akuntansi 18.

Ahmed, K., & Henry, D. (2012). Accounting conservatism and voluntary corporate governance mechanisms by Australian firms. Accounting and Finance, 52(3), 631–662.

Apriani, M. (2015). Faktor-faktor yang mempengaruhi konservatisme akuntansi. Jurnal Online Mahasiswa Fekon, 2(1), 1–15.

Chi, W., Liu, C., & Wang, T. (2009). What affects accounting conservatism: A corporate governance perspective. Journal of Contemporary Accounting and Economics, 5(1), 47–59. https://doi.org/http://dx.doi.org/10.1016/j.jcae.2009.06.001

Deslatu, S., & Susanto, Y. K. (2010). Pengaruh kepemilikan managerial, debt covenant, litigation, tax and political costs dan kesempatan bertumbuh terhadap konservatisme akuntansi. Ekuitas, 14(2), 137–151.

Jensen, M. C., & Meckling, W. H. (1976). Also published in foundations of organizational strategy. Journal of Financial Economics, 3(4), 305–360.

Juanda, A. (2007). Pengaruh risiko litigasi dan tipe strategi terhadap hubungan antara konflik kepentingan dan konservatisme akuntansi. Simposium Nasional Akuntansi 10.

Krishnan, G. V., & Visvanathan, G. (2008). Does the sox definition of an accounting expert matter? the association between audit committee directors’ accounting expertise and accounting conservatism. Contemporary Accounting Research, 25(3), 1–52. https://doi.org/10.1506/car.25.3.7

Kukah, M. A., Amidu, M., & Abor, J. Y. (2016). Corporate governance mechanism and accounting information quality of listed firms in Ghana. African Journal of Accounting, Auditing and Finance, 5(1), 38–58.

Lafond, R., & Roychowidhury, S. (2008). Managerial ownership and accounting conservatism. Journal of Accounting Research, 46(1), 1–54.

Lasdi, L. (2008). Determinan konservatisme akuntansi (The 2nd National Conference UKWMS).

Mamesah, M., Paul, D., Saerang, E., & Lambey, L. (2016). Faktor-faktor yang mempengaruhi penerapan konservatisme akuntansi pada perusahaan asuransi yang terdaftar di Bursa Efek Indonesia, Bursa Malaysia dan Singapore Stock Exchange tahun 2010-2014. Accountability, 5(2), 237–248.

Nasr, M. A. N., & Ntim, C. G. (2018). Corporate governance mechanisms and accounting conservatism: Evidence from Egypt. Corporate Governance: The International Journal of Business in Society, 18(3), 386–407.

Noviantari, N. W., & Ratnadi, N. M. D. (2015). Pengaruh financial distress, ukuran perusahaan, dan leverage pada konservatisme akuntansi. E-Jurnal Akuntansi Universitas Udayana, 11(3), 646–660.

Oktomegah, C. (2012). Faktor-faktor yang mempengaruhi penerapan konservatisme pada perusahaan manufaktur di BEI. Jurnal Ilmiah Mahasiswa Akuntansi, 1(1), 36–42.

Prihtiyani, E. (2012). Harga batu bara acuan terus menurun. Kompas.com.

Putri, A. G. (2017). Pengaruh kesulitan keuangan, risiko litigasi, dan leverage terhadap konservatisme akuntansi. Jurnal Online Mahasiswa Fekon, 4(4), 1337–1350.

Qiang, X. (2007). The effects of contracting, litigation, regulation, and tax costs on conditional and unconditional conservatism: Cross‐sectional evidence at the firm level. The Accounting Review, 82(3), 759–796.

Ramalingegowda, S., & Yu, Y. (2012). Institutional ownership and conservatism. Journal of Accounting and Economics, 53(1), 98–114.

Susanto, B., & Ramadhani, T. (2016). Faktor-faktor yang memengaruhi konservatisme (studi pada perusahaan manufaktur yang terdaftar di BEI 2010-2014). Jurnal Bisnis dan Ekonomi, 23(2), 142–151.

Tosi, L. A., & Paidar, G. A. (2015). The relationship between accounting conservatism and financial risks in the companies listed in tehran stock exchange. Journal of Social Studies, 1(11), 195–204. https://doi.org/10.6007/IJARAFMS/v5-i2/1616

Viola, & Diana, P. (2016). Pengaruh kepemilikan managerial, leverage, financial distress dan kepemilikan publik terhadap konservatisme akuntansi (studi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2012-2014). Ultima Accounting, 8(1), 22–36.

Wardhani, R. (2008). Tingkat konservatisme akuntansi di Indonesia dan hubungannya dengan karakteristik dewan sebagai salah satu mekanisme corporate governance. Prosiding Simposium Nasional Akuntansi XI, Pontianak. https://doi.org/10.1017/CBO9781107415324.004

Younos, R. M., Smith, M., & Ismail, Z. (2010). Accounting conservatism and ownership concentration: evidence from Malaysia. Journal of Business and Policy Research, 5(2), 1–15.

Zuhriyah, E. A. (2017). Konvergensi IFRS, leverage, financial distress, litigation dalam kaitannya dengan konservatisme akuntansi (studi empiris pada perusahaan sektor transportasi yang terdaftar di BEI periode 2010-2014). Equity, 3(1), 204–219.




How to Cite

Sinambela, M. O. E., & Almilia, L. S. (2018). Faktor-faktor yang mempengaruhi konservatisme akuntansi. Jurnal Ekonomi Dan Bisnis, 21(2), 289–312. https://doi.org/10.24914/jeb.v21i2.1788