THE FACTORS AFFECTING ACCOUNTING CONSERVATISM IN LISTED INDONESIAN MANUFACTURING COMPANIES

Authors

  • Sasya Sabrina, Jessica Elvina

Abstract

This study analyses the factors affecting accounting conservatism. The factors included in this
study are bonus plan, debt covenant, growth opportunity, and litigation risk. The sample is
manufacturing companies listed on the Indonesian Stock Exchange that published an audited
financial report for the 2013-2015 period. The 156 points of data were collected based on
purposive sampling from 52 manufacturing companies in Indonesia and were analysed using
multiple linear regressions. The study concluded that debt covenant has a positive effect on
accounting conservatism, growth opportunity has a positive effect on accounting conservatism,
bonus plan has no effect on accounting conservatism, and litigation risk has no effect on
accounting conservatism.

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Published

2020-12-11

How to Cite

Sasya Sabrina, Jessica Elvina. (2020). THE FACTORS AFFECTING ACCOUNTING CONSERVATISM IN LISTED INDONESIAN MANUFACTURING COMPANIES. PalArch’s Journal of Archaeology of Egypt / Egyptology, 18(1), 345 - 354. Retrieved from https://archives.palarch.nl/index.php/jae/article/view/2041