JRAA Vol. 3 No. 2 Juli 2016 DAMPAK KONSERVATISME AKUNTANSI TERHADAP  KOEFISIEN RESPON LABA:

Sekar Akrom Faradiza Universitas Teknologi Yogyakarta; Wawan Setiawan Universitas Teknologi Yogyakarta; Taufik bin Abad Universitas Teknologi Yogyakarta

Sekar Akrom Faradiza Universitas Teknologi Yogyakarta
Wawan Setiawan Universitas Teknologi Yogyakarta
Taufik bin Abad Universitas Teknologi Yogyakarta

Keywords: Conservatism, Earnings Response Coefficient

Abstract

The financial statements presented by companies are used to decision making process by investors, creditors, goverments etc. There are some limitations influenced by principles, assumptions and possibility of manipulation which is used when financial statements making process and affecting earnings. One of accounting principles makes earnings does not reflect the actual situation is the conservatism. It allows the bias of financial statements. So the quality of earnings presented becomes lower and less relevant. This condition reduced the relationship between income and return which is called as Eanings Response Coefficient (ERC). This study examines whether the accounting conservatism adopted by the company affect on ERC. The sample used in this study is a manufacturing company that published in BEI using data from 2012-2014 year. Independent Sample t Test is used to data analyzed. The results showed that accounting conservatism does not affect earnings response coefficients.