THE INFLUENCE OF THE CONVERGENCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS AND GOOD CORPORATE GOVERNANCE ON THE LEVEL OF ACCOUNTING CONSERVATISM
Keywords:
Konservatisme Akuntansi, Konvergensi IFRS, Good Corporate Governance, Kepemilikan Institusional, Komite AuditAbstract
This research aims to know the effect of IFRS convergence and good corporate governance on accounting conservatism in manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. Good Corporate Governance variables in this research are institutional ownership and audit committees. This research is a quantitative research. The data source used is secondary data in the form of annual financial reports. Data analysis used the Statistical Product and Service Solutions (SPSS) program version 29. The research objects used were manufacturing sector companies listed on the Indonesia Stock Exchange from 2020 to 2022. Sampling was carried out using the purposive sampling method and a sample of 40 companies was obtained. The data analysis technique used is multiple linear regression analysis. The results of the research partially show that IFRS convergence has a negative effect on accounting conservatism. While institutional ownership and audit committee each have a positive effect on accounting conservatism. Simultaneously, the results show that IFRS convergence, institutional ownership, and audit committees have a significant effect on accounting conservatism.
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