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  • PSAK 64 Dan Konservatisme Laba

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    diah ayu Septiani
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    This study examines the impact of implementing PSAK 64 and other factors on financial reporting conservatism among mining companies in Indonesia. The factors examined include exploration aggressiveness, managerial ownership, and auditor quality. The results of the first model show that implementing PSAK 64, managerial ownership, and auditor quality did not significantly impact conservatism, while exploration aggressiveness did. The second model found that implementing PSAK 64 did not materially affect the relationship between exploration aggressiveness, managerial ownership, auditor quality and conservatism. Implementing PSAK 64 did not notably change financial reporting for mining companies in Indonesia before and after implementation.

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    PSAK 64 dan Konservatisme Laba

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    This study examines the impact of implementing PSAK 64 and other factors on financial reporting conservatism among mining companies in Indonesia. The factors examined include exploration aggressiveness, managerial ownership, and auditor quality. The results of the first model show that implementing PSAK 64, managerial ownership, and auditor quality did not significantly impact conservatism, while exploration aggressiveness did. The second model found that implementing PSAK 64 did not materially affect the relationship between exploration aggressiveness, managerial ownership, auditor quality and conservatism. Implementing PSAK 64 did not notably change financial reporting for mining companies in Indonesia before and after implementation.

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    8 views1 page

    PSAK 64 Dan Konservatisme Laba

    Uploaded by

    diah ayu Septiani
    This study examines the impact of implementing PSAK 64 and other factors on financial reporting conservatism among mining companies in Indonesia. The factors examined include exploration aggressiveness, managerial ownership, and auditor quality. The results of the first model show that implementing PSAK 64, managerial ownership, and auditor quality did not significantly impact conservatism, while exploration aggressiveness did. The second model found that implementing PSAK 64 did not materially affect the relationship between exploration aggressiveness, managerial ownership, auditor quality and conservatism. Implementing PSAK 64 did not notably change financial reporting for mining companies in Indonesia before and after implementation.

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    © All Rights Reserved
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    DAMPAK PENERAPAN PSAK 64 TERHADAP KONSERVATISME PADA PERUSAHAAN

    PERTAMBANGAN DI INDONESIA

    Ricky
    Program Studi Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tanjungpura

    Dosen Pembimbing I
    Dr. Nella Yantiana, S.E., MM., Ak., CA
    Fakultas Ekonomi dan Bisnis Universitas Tanjungpura

    Dosen Pembimbing II
    Dr. Elok Heniwati, SE, MSi. Ak, Ph.D
    Fakultas Ekonomi dan Bisnis Universitas Tanjungpura

    ABSTRACT
    This study aims to determine the impact of PSAK 64 and other factors which related to the financial
    reporting conservatism on mining companies in Indonesia. The samples of this research are listed
    mining companies in Indonesia Stock Exchange from year 2009 to 2010,and from 2013 to 2014. This
    study uses two exploration models that the first model is analyzing the impact of PSAK 64
    implementation and other factors, those are; exploration aggressiveness, managerial ownership, and
    auditor quality to the financial reporting conservatism. While the second research model is to
    examine the impact of PSAK 64 implementation to the exploration aggressiveness, managerial
    ownership, and auditor quality to the financial reporting conservatism. The results of this research
    on the first model shows that the implementation of PSAK 64, managerial ownership, and auditor
    quality does not significantly affected to the financial reporting conservatism on mining companies in
    Indonesia, while exploration aggressiveness mark a notably influence to the financial reporting
    conservatism on mining companies in Indonesia. Then, for the second research model shows that the
    implementation of PSAK 64 does not materially affected by the relationship in exploration
    aggressiveness, managerial ownership, and auditor quality to the financial reporting conservatism
    on mining companies in Indonesia. The implementation of PSAK 64 does not give a remarkable
    effect for conservatism because there is no notable difference nor alterability of the financial
    reporting on mining companies in Indonesia before and after the implementation.

    Keywords : PSAK 64, conservatism, exploration aggressiveness, managerial ownership, auditor


    quality

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