THE IMPORTANCE OF CONSERVATISM IN IMPROVING EARNINGS QUALITY IN ASEAN

Dahyang Ika Leni Wijayani, Hendra Sanjaya Kusno, Abd Rohman Taufiq

Abstract


Abstrak –  Pentingnya Perilaku Konservatisme dalam Meningkatkan Kualitas Laba di ASEAN

Tujuan Utama – Studi ini dilakukan untuk mempelajari efek corporate governance, konservatisme akuntansi, serta budaya nasional terhadap kualitas laba akuntansi.

Metode – Studi ini menggunakan analisis regresi linier berganda sebagai metode. Adapu sampel penelitian adalah laporan keuangan bank di lima negara ASEAN selama tahun 2018 sampai 2019.

Temuan Utama – Studi ini mengungkapkan bahwa perilaku konservatisme akan memicu manajemen berperilaku opportunistik melalui manajemen laba. Tindakan ini akan menurunkan kualitas laba. Sebaliknya, corporate governance dan budaya nasional bukan faktor penyebab pemicu kualitas laba akuntansi.

Implikasi Teori dan Kebijakan – Meningkatnya perilaku konservatif dalam penyusunan laporan keuangan akan menurunkan kualitas laba karena laba yang dilaporkan cenderung understated. Perusahaan diharapkan dapat mempertimbangkan perilaku konservatif dalam penyusunan laporan keuangan.

Kebaruan Penelitian – Studi ini memberikan gambaran determinan kualitas laba bank di lingkup regional ASEAN.

 

Abstract – The Importance of Conservatism in Improving Earnings Quality in ASEAN

Main Purpose – This study was conducted to study the effects of corporate governance, accounting conservatism, and national culture on the quality of accounting earnings.

Method – This study used multiple linear regression analysis as the method. The research sample is the financial reports of banks in five ASEAN countries from 2018 to 2019.

Main Findings – This study reveals that conservatism behavior will trigger management to behave opportunistically through earnings management. This action will reduce the quality of earnings. On the other hand, corporate governance and national culture are not causative factors that trigger the quality of accounting earnings.

Theory and Practical Implications – Increasing conservative behavior in preparing financial statements will reduce the quality of earnings because reported earnings tend to be understated. Companies are expected to consider conservative behavior in preparing financial reports.

Novelty – This study provides an overview of the determinants of the quality of bank earnings in the ASEAN region.


Keywords


corporate governance; conservatism; culture; earnings quality

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DOI: http://dx.doi.org/10.21776/ub.jamal.2022.13.3.33

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