PENGARUH KONVERGENSI IFRS, BONUS PLAN, DEBT COVENANT, DAN POLITICAL COST TERHADAP KONSERVATISME AKUNTANSI

Abstract

This research aims to analyze and get empirical evidence about the effect of IFRS convergence, bonus plan, debt covenant, and political cost on accounting conservatism in companies which are listed at BEI. Independent variables in this research are IFRS convergence, bonus plan which is proxied by the structure of managerial ownership, debt covenant which is proxied by leverage, and political cost whichis proxied by firm size. Dependent variable in this research is accounting conservatism. Sample used in this research are companies which are listed at BEI in 2012. By using purposive sampling, found that 127 companies are proper sample of the research. The multiple regression analysis is the method use to analyse the hypotesis. The results shows that IFRS convergence and political cost have negative effect and significantly on accounting conservatism. On the other hand, bonus plan and debt covenant didn’t effect significantly on accounting conservatism.