MAPPING JURNAL

PENGARUH FIRMS LIFE CYCLE STAGE TERHADAP KONSERVATISME AKUNTANSI, STUDI

PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2013-2015

Ebadi
Scinzer Journal of Accounting and Management, Vol 2, Issue 1, (2016): 1-11
ISSN 2415-1017

Corporate
age

Capital Life Conservatism -

Cycle Basu (1997)
Expenditure
Stage Model
(X) (Y)
Sales Growth

Dividend
Payout Ratio

Etemadi and Mougouie

Asian Economic and Financial Review, 2015, 5(4): 641-652
ISSN(e): 2222-6737/ISSN(p): 2305-2147

Corporate
age

Life Firms Value -

Capital (Ohlson Valuation
Cycle
Expenditure Stage Model)
(X) (Y)
Sales Growth

Dividend
Payout Ratio
 Mostagh, et al
Asian Research Consortium - Asian Journal of Research in Banking and Finance
Vol. 4, No. 8, August 2014, pp. 109-122.
ISSN 2249-7323

Age

Cost of Life Earnings

Capital (CE) Cycle Quality GLS
Stage Method
(X) (y)
Sales Growth

Divisible
Profit (DPR)

Ahmed and Duellman

Journal of Accounting and Economics 43 (2007) 411437

Basu (1997) - Model

Market Value Based Proxy - Acrual Based Proxy -

Beaver and Ryan (2000) model Givoly and Hayn (2000) model

Board of
Conservatism Director
(Y) Characteristic
(X)
Givoly and Hayn (2002)
Financial Analysts Journal January/February 2002, Volume 58 Issue 1 Previous

Acrual Based Model

Total Accrual = net income before
Conservatism extraordinary item operating
cashflow + depreciation expense

Givoly and Hayn

Journal of Accounting and Economics 29 (2000) 287}320

Cash Flow
Time Series of Change in Increased
Properties Test Earnings Financial Reporting
(Basu Model) Reporting trend Conservatism

Accrual

Haniaty & Fitriany

SNA XIII Purwokerto 2010

CSPREAD
Model Givoly Hayn Model Zhang Kanagaretnam et al

Konservatisme Asimetri
(X) Informasi (Y)

Model Kasznik Model Duellman

Oktomegah
JURNAL ILMIAH MAHASISWA AKUNTANSI VOL 1, NO. 1, JANUARI 2012

Bonus Plan
(X)
Givoly dan Hayn (2000)

Debt Covenant Konservatisme

(X) (Y)

Political Cost
(X)

Pramudita
JURNAL ILMIAH MAHASISWA AKUNTANSI VOL. 1, NO. 2, MARET 2012

Financial Distress
(X) Z Score

Konservatisme
(Y)

Tingkat Hutang
(X) DER
Givoly dan Hayn (2000)
 Hikmah
Accounting Analysis journal, AAJ 2(3) 2013

Konservatisme

Sebelum IFRS Sesudah

Uji Normalitas dan Uji t sampel berpasangan

INVRPDA (-) INVRSDNA (-) UDA (-) ULUDA (-) DEPA (+)

Sari & Adhariani

SNA XII Palembang 2009

Debt Equity
Rasio Leverage (X)
Hipotesis

Intensitas Modal (X)

Konservatisme
(Y)
Rasio Konsentrasi (X)
Size Hipotesis
Resiko Perususahaan
(X)

Size Perusahaan (X)