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Pengaruh asimetri informasi dan analyst coverage terhadap konservatisme akuntansi

Author

Listed:
  • Atik Isniawati
  • Rahmawati Rahmawati
  • Agus Budiatmanto

Abstract

Tujuan penelitian ini untuk menguji pengaruh asimetri informasi dan analyst coverage terhadap konservatisma akuntansi. Pendekatan net assets measures digunakan untuk mengukur konservatisma akuntansi. Sementara, asimetri informasi dan analyst coverage diukur menggunakan bid-ask spread dan analyst following. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010-2014. Data dikumpulkan menggunakan metode purposive random sampling dan terpilih 124 perusahaan. Hasil penelitian menemukan bukti bahwa terdapat pengaruh positif antara asimetri informasi dan analyst coverage terhadap tingkat konservatisma akuntansi. Hal ini menunjukkan bahwa semakin besar asimetri informasi antara insider dan outsider investor dan semakin banyak analis yang melakukan analisis terhadap perusahaan maka penerapan tingkat konservatisma dalam laporan keuangan semakin tinggi pula.Penelitian ini diharapkan mampu memberikan masukan bagi regulator dan badan penyusun standar mengenai peran penting konservatisma akuntansi sehingga tidak ada upaya untuk menghilangkannya dalam praktek akuntansi. Selain itu, hasil penelitian ini diharapkan mampu memberikan informasi mengenai peran analis sebagai pihak yang mendorong penyajian laporan keuangan yang akurat sehingga mampu mengurangi asimetri informasi dan meminimalkan perilaku oportunistik manajer.

Suggested Citation

  • Atik Isniawati & Rahmawati Rahmawati & Agus Budiatmanto, 2016. "Pengaruh asimetri informasi dan analyst coverage terhadap konservatisme akuntansi," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 20(2), pages 99-109.
    • Handle: RePEc:uii:jaaife:v:20:y:2016:i:2:p:99-109:id:6807
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