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

Yunina Yunina; Nur Afni Yunita; Murhaban Murhaban; Sri Mulyati; Dy Ilham Satria; Mutia Dewi; Wahyuddin Albra; Apridar Abdurrahman; Henry Aspan

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.

Keywords: ifrs convergence proportion of independent commissioner size of the board of commissioner level of accounting conservatism

Published: 20th Sep 2019
Publisher: EAI

: http://dx.doi.org/10.4108/eai.20-1-2018.2282450