PENGARUH PENERAPAN PRINSIP SYARIAH, KUALITAS AUDIT, DAN CORPORATE GOVERNANCE TERHADAP KONSERVATISME AKUNTANSI

Rofida Nur Sofwati, NIM.: 17108040063 (2021) PENGARUH PENERAPAN PRINSIP SYARIAH, KUALITAS AUDIT, DAN CORPORATE GOVERNANCE TERHADAP KONSERVATISME AKUNTANSI. Skripsi thesis, SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Accounting conservatism is a precautionary principle in which the recognition of costs and losses takes precedence over revenues and profits. The idea of conservatism has recently been applied to GAAP and is referred to as Generally Accepted Accounting Principles (GAAP), which is increasingly being applied. The standard of conservatism is not lost in IFRS, but its name has been changed to prudence or prudence. The principle of prudence or prudence is another idea presented by IFRS. With the precautionary principle, revenue can be recognized even though it is still potential, as long as it meets the revenue recognition requirements in IFRS. There are several factors that influence accounting conservatism. This study examines the effect of Sharia Principles, Audit Quality consisting of Audit Size and Audit Opinion, Corporate Governance consisting of Independent Commissioner and CEO Duality on Accounting Conservatism. The population in this study are sharia insurance companies and sharia unit insurance companies located in ASEAN, while the sample in this study was selected using the purposive sampling method so that a sample of 26 companies was obtained. The data in this study uses panel data from 2014-2020. This study uses STATA Version 14 with data analysis techniques using multiple regression test. The results showed that Sharia Principles had a significant positive effect on Accounting Conservatism, Audit Size had a significant negative effect on accounting conservatism, Audit Opinion had no and insignificant effect on Accounting Conservatism, Independent Commissioner had a significant positive effect on Accounting Conservatism, and CEO Duality had no and insignificant effect against Accounting Conservatism.

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