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STRATEGI PERUSAHAAN DAN KOS UTANG YANG MERUBAH ARAH KONSERVATISMA: BUKTI DARI NEGARA ASIA

VIVI USMAYANTI, Dr. Sumiyana, M.Si.

2018 | Tesis | MAGISTER SAINS AKUNTANSI

Penelitian ini menginvestigasi strategi perusahaan beserta kos utang yang mempengaruhi konservatisma akuntansi. Penelitian ini menemukan bahwa strategi diversifikasi perusahaan berpengaruh terhadap konservatisma dengan berbeda. Keadaan ini terjadi dikarenakan terdapat dua konservatisma (conditional dan unconditional). Disamping itu, kos utang perusahaan tidak berpengaruh terhadap konservatisma perusahaan. Tetapi, kombinasi dari strategi perusahaan dan kos utang berpengaruh terhadap konservatisma akuntansi. Penelitian ini menemukan bahwa asosiasi antara strategi perusahaan dan konservatisma kondisional positif menjadi negatif ketika kos utang turu dipertimbangkan. Sedangkan kos utang tidak mempengaruhi konservatisma akuntansi. Ini berarti bahwa CEO perusahaan menantang konservatisma akuntansi ketika menerapkan kebijakan strategi diversifikasi perusahaan dan kos utang. Penelitian ini meyimpulkan bahwa perusahaan dengan strategi diversifikasi, kos utang dan konservatisma tidak saling melengkapi. Penelitian ini menyarankan bahwa strategi diversifikasi harus selalu menerapkan konservatisma yang tinggi.

This study investigates firms' strategies accompanied by their cost of debts affecting their accounting conservatism. This study found that the firms diversification strategy has affected their conservatism differently. It depends upon what conservatism types that are unconditional or conditional. Besides that, firms cost of debts did not associate with their conservatism. However, the combination of the firms strategy and the cost of debts affected their accounting conservatism. This study found that the association between firms strategy and their conditional conservatism that are initially positive changing to be negative when the cost of debts considered. Meanwhile, this association are reversedly for the unconditional conservatism. This study, therefore, inferred that firms strategy themselves could not affect their accounting conservatism. Moreover, firms cost of debts themselves could not also affect their accounting conservatism. It means that firms CEO challenged their accounting conservatism when they should take into their policy by considering the firms strategy and cost of debts. This study concludes that firms diversification strategy, the cost of debts and conservatism are not mutually exclusive. It, therefore, suggested that firms choosing the diversification strategy should have taken into position to be always in the high conservatism level.

Kata Kunci : Strategi perusahaan, diversifikasi, kos utang, konservatisma, conditional dan unconditional

  1. S2-2018-407310-abstract.pdf  
  2. S2-2018-407310-bibliography.pdf  
  3. S2-2018-407310-tableofcontent.pdf  
  4. S2-2018-407310-title.pdf