Proceedings of the 1st Workshop on Multidisciplinary and Its Applications Part 1, WMA-01 2018, 19-20 January 2018, Aceh, Indonesia

Research Article

The Effect of IFRS Convergence, Independent Commissioner Proportion and Commissioners Board Size on Accounting Conservatism Level

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  • @INPROCEEDINGS{10.4108/eai.20-1-2018.2282450,
        author={Yunina  Yunina and Nur Afni  Yunita and Murhaban  Murhaban and Sri  Mulyati and Dy Ilham  Satria and Mutia  Dewi and Wahyuddin  Albra and Apridar  Abdurrahman and Henry  Aspan},
        title={The Effect of IFRS Convergence, Independent Commissioner Proportion and Commissioners Board Size on Accounting Conservatism Level},
        proceedings={Proceedings of the 1st Workshop on Multidisciplinary and Its Applications Part 1, WMA-01 2018, 19-20 January 2018, Aceh, Indonesia},
        publisher={EAI},
        proceedings_a={WMA-1},
        year={2019},
        month={9},
        keywords={ifrs convergence proportion of independent commissioner size of the board of commissioner level of accounting conservatism},
        doi={10.4108/eai.20-1-2018.2282450}
    }
    
  • Yunina Yunina
    Nur Afni Yunita
    Murhaban Murhaban
    Sri Mulyati
    Dy Ilham Satria
    Mutia Dewi
    Wahyuddin Albra
    Apridar Abdurrahman
    Henry Aspan
    Year: 2019
    The Effect of IFRS Convergence, Independent Commissioner Proportion and Commissioners Board Size on Accounting Conservatism Level
    WMA-1
    EAI
    DOI: 10.4108/eai.20-1-2018.2282450
Yunina Yunina1,*, Nur Afni Yunita1, Murhaban Murhaban2, Sri Mulyati2, Dy Ilham Satria1, Mutia Dewi3, Wahyuddin Albra4, Apridar Abdurrahman4, Henry Aspan5
  • 1: Departement of Accounting, Universitas Malikussaleh, Aceh, Indonesia
  • 2: Department of Accounting, Universitas Malikussaleh, Aceh, Indonesia
  • 3: Graduation of Accounting Department, Universitas Malikussaleh, Aceh, Indonesia
  • 4: Department of Management, Universitas Malikussaleh, Aceh, Indonesia
  • 5: Department of Management, Universitas Pembangunan Panca Budi, Medan, Indonesia
*Contact email: yunina@unimal.ac.id

Abstract

As for the objective of this study was to know the partial influence of IFRS convergence, proportion of independent commissioner, and size of the board of commissioners to level of accounting conservatism. The number of sample used in this research were 32 observation at Food and Beverages companies listed on Indonesian Stock Exchange from 2012-2015. The sample of this research was taken using purposive sampling. The method used in data analyzing was multiple linear regression analysis. The result indicated that partially, IFRS convergence influenced positively and significantly to the level of accounting conservatism with significance level 0.015. Proportion of independent commissioner did not influence on the level of accounting conservatism with significance level 0.438. While size of commissioner board influenced negatively and significantly on the level of accounting conservatism with significance level 0.049. The researcher suggested that (1) management should consider exactly on the influencing factors on accounting conservatism, (2) further researcher should improve the other factors influencing on the level of accounting conservatism such as leverage, bonus plan, debt covenant, political cost, etc.