PENGARUH KONSERVATISMA AKUNTANSI TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI

Authors

  • Olliza Mayesti Fakultas Ekonomi Universitas Bung Hatta
  • Resti Yulistia Muslim Fakultas Ekonomi Universitas Bung Hatta

DOI:

https://doi.org/10.37301/jkaa.v0i0.6485

Abstract

The objective of this study is to examine whether corporate governance influence the relation between accounting conservatism and Earnings Response Coefficient (ERC). The accounting conservatism proxy used in this research is accruals obtained from differences between net income and cash flow. Sample consists of 31 manufacturing companies that listed in Indonesian Stock Exchange since 2003­2006. Hypotheses are examined by using multiple regressions. The result shows that there is a negative influence of accounting conservatism to Earnings Response Coefficient. Managerial ownership as a moderating variable did not affect the relation between accounting conservatism and Earnings Response Coefficient, but independent board of commissioner composition as a moderating variable affected the relation between accounting conservatism and Earnings Response Coefficient.

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Published

2008-04-01

Issue

Vol 3, No 1. April 2008

Section

Vol 3, No 1. April 2008

License

With the receipt of the article by editor of Jurnal Kajian Akuntansi dan Auditing and decided to publish, then the article copyright regarding to Jurnal Kajian Akuntansi dan Auditing

Jurusan Akuntansi Fakultas Ekonomi Universitas Bung Hatta as the publisher of Jurnal Kajian Akuntansi dan Auditing hold the copyright regarding all the published articles in this journal.  Jurusan Akuntansi Fakultas Ekonomi Universitas Bung Hatta has the right to multiply and distribute the article and every author is not allowed to publish the same article that was published in this journal.