THE RELATIONSHIP BETWEEN ACCOUNTING CONSERVATISM LEVEL AND THE AMOUNT OF BANK LOAN IN INDONESIAN STOCK EXCHANGE (IDX) COMPANIES FOR 2012 – 2014 PERIOD
Abstract Views:
91 times
PDF - FULL TEXT Downloads:
179 times
Keywords:
Bank Loan, Accounting Conservatism
Abstract
In today’s era financial statement is prepared to benefit several parties for a certain purpose. Thus, information in financial statement is not neutral containing information asymmetries. Conservatism principle in accounting emerges to give protections for the information users. Using banks institution as the financial statement users to see the relationship between accounting conservatism and the amount of bank loan – as their form of decision – in the companies listed in IDX for 2012 to 2014. This finding shows that accounting conservatism do not significantly affecting the amount of Bank Loan. However, the liquidities ratio and the cash flow from operating activities can be an indicator to the amount of Bank Loan possess by the companies.
Downloads
Download data is not yet available.
References
Amstrong, Christopher S., Wayne R. Guay, Joseph P. Weber, 2010. The Role of Information and Financial Reporting in Corporate Governance and Debt Contracting. Journal of Accounting and Economics 10, 179 – 234
Artikis, Oanagiotis G., Georgios A. Papanastasopoulos. 2016. Implication of the Cash Component of Earnings for Earnings Persistence and Returns. The British Accounting Review. 48, 117 – 133.
Ball, Ray. 2001.Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure. Brookings-Wharton Papers on Financial Services page 127 – 169.
Ball, Ray, Shivakumar, L., 2005. Earnings Quality in UK Private firms: Comparative Loss Recognition Timeliness. J. Accounting Economics. 39, 83 – 128.
Basu, Sudipta., 1997. The Conservatism Principle and The Asymmetric Timeliness. J. Accounting. Economics. 24, 3-37.
Beatty, Anne., Joseph Weber, Jeff Jiewei Yu. 2008. Conservatism and Debt. J. Accounting and Economics. 45, 154 – 178.
Belkaoui A. 1985. Accounting theory. 2nd edition. Harcourt Brace Jovanovich, Orlando, Florida.
Dai, Bingbin and Fan Yang. 2015. Monetary Policy, Accounting Conservatism, and Trade Credit. China Journal of Accounting Research. 8, 295-313.
Bursa Efek Indonesia. www.idx.co.id
Efferin, S., Stevanus H.D., and Yuliawati Tan. 2004. Metodologi Penelitian Akuntansi: Mengungkap Fenomena Dengan Pendekatan Kuantitatif. Yogyakarta, Indonesia: Graha Ilmu
Festiani Satya. 2015. BI: Jumlah Kredit Macet Naik. [Artikel]. http://www.republika.co.id/berita/ekonomi/keuangan/15/07/31/nscf2r367-bi-jumlah-kredit-macet-naik (Accessed on February 25th 2016).
Financial Accounting Standard Board. 1980. Statement of Financial Accounting Concept No.2. http://www.fasb.org/cs/BlobServer?blobcol=urldata&blobtable= MungoBlobs&blobkey=id&blobwhere=
1175820900526&blobheader=application%2Fpdf (Accessed on February 18th 2016).
Frederic S. Mishkin. 2016. The Economics of Money, Banking, and Financial Markets, 11th ed. PEARSON: United States.
Lara, Garcia J.M., Garcia Osma B.,Penalva F. 2011. Conditional Conservatism and Cost of Capital. Rev. Accounting. Study. 16 (2), 247-271.
Lu, Z.F., Yang, D. M. 2011. Commercial Credit: Alternative Financing or Buyers’ Markets? Management World 4, 6 -14 (in chinesse).
Artikis, Oanagiotis G., Georgios A. Papanastasopoulos. 2016. Implication of the Cash Component of Earnings for Earnings Persistence and Returns. The British Accounting Review. 48, 117 – 133.
Ball, Ray. 2001.Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure. Brookings-Wharton Papers on Financial Services page 127 – 169.
Ball, Ray, Shivakumar, L., 2005. Earnings Quality in UK Private firms: Comparative Loss Recognition Timeliness. J. Accounting Economics. 39, 83 – 128.
Basu, Sudipta., 1997. The Conservatism Principle and The Asymmetric Timeliness. J. Accounting. Economics. 24, 3-37.
Beatty, Anne., Joseph Weber, Jeff Jiewei Yu. 2008. Conservatism and Debt. J. Accounting and Economics. 45, 154 – 178.
Belkaoui A. 1985. Accounting theory. 2nd edition. Harcourt Brace Jovanovich, Orlando, Florida.
Dai, Bingbin and Fan Yang. 2015. Monetary Policy, Accounting Conservatism, and Trade Credit. China Journal of Accounting Research. 8, 295-313.
Bursa Efek Indonesia. www.idx.co.id
Efferin, S., Stevanus H.D., and Yuliawati Tan. 2004. Metodologi Penelitian Akuntansi: Mengungkap Fenomena Dengan Pendekatan Kuantitatif. Yogyakarta, Indonesia: Graha Ilmu
Festiani Satya. 2015. BI: Jumlah Kredit Macet Naik. [Artikel]. http://www.republika.co.id/berita/ekonomi/keuangan/15/07/31/nscf2r367-bi-jumlah-kredit-macet-naik (Accessed on February 25th 2016).
Financial Accounting Standard Board. 1980. Statement of Financial Accounting Concept No.2. http://www.fasb.org/cs/BlobServer?blobcol=urldata&blobtable= MungoBlobs&blobkey=id&blobwhere=
1175820900526&blobheader=application%2Fpdf (Accessed on February 18th 2016).
Frederic S. Mishkin. 2016. The Economics of Money, Banking, and Financial Markets, 11th ed. PEARSON: United States.
Lara, Garcia J.M., Garcia Osma B.,Penalva F. 2011. Conditional Conservatism and Cost of Capital. Rev. Accounting. Study. 16 (2), 247-271.
Lu, Z.F., Yang, D. M. 2011. Commercial Credit: Alternative Financing or Buyers’ Markets? Management World 4, 6 -14 (in chinesse).
Published
2017-09-01
Section
Bidang Profesi Akuntansi (PA)
- Articles published in CALYPTRA are licensed under a Creative Commons Attribution-ShareAlike 4.0 International license. You are free to copy, transform, or redistribute articles for any lawful purpose in any medium, provided you give appropriate credit to the original author(s) and the journal, link to the license, indicate if changes were made, and redistribute any derivative work under the same license.
- Copyright on articles is retained by the respective author(s), without restrictions. A non-exclusive license is granted to CALYPTRA to publish the article and identify itself as its original publisher, along with the commercial right to include the article in a hardcopy issue for sale to libraries and individuals.
- By publishing in CALYPTRA, authors grant any third party the right to use their article to the extent provided by the Creative Commons Attribution-ShareAlike 4.0 International license.
