Pengaruh Bonus Plan, Debt Covenant, Political Cost, dan Litigation Risk terhadap Konservatisme Akuntansi pasca Konvergensi International Financial Reporting Standards

Abstract

The aim of this study was to obtain empirical evidence of the effect of bonus plans, debt covenants, political costs, and litigation risk on accounting conservatism after IFRS convergence in companies of State-Owned Enterprises in the Indonesia Stock Exchange. The population used is a state-owned company registered on the Indonesia Stock Exchange. The samples taken were 20 state-owned companies listed on the Indonesia Stock Exchange which published financial statements for the period of 2012 - 2016. Data analysis methods used were multiple linear regression analysis. The results showed that (1) bonus plans negatively affected accounting conservatism (2) debt covenant did not affect accounting conservatism, (3) political costs did not affect accounting conservatism, (4) litigation risk positively affected accounting conservatism after IFRS convergence.