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

Yunina, Yunina and Nur Afni, Yunita and Murhaban, Murhaban and Sri, Mulyati and Dy Ilham, Satria and Mutia, Dewi and Wahyuddin, Wahyuddin (2019) The Effect of IFRS Convergence, Independent Commissioner Proportion and Commissioners Board Size on Accounting Conservatism Level. The Effect of IFRS Convergence, Independent Commissioner Proportion and Commissioners Board Size on Accounting Conservatism Level, WMA=1 (13). pp. 1-8. ISSN 978-1-63190-171-3

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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

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