Pengaruh Tingkat Persaingan Terhadap Konservatisme Akuntansi Melalui Corporate Governance: Studi Pada Bank Kategori Buku 4 Di Indonesia
Keywords:
accounting conservatism, corporate governance, competition
Abstract
This study aims to examine the effect of competition on accounting conservatism through corporate governance. Accounting conservatism is measured using the market-to-book ratio approach, corporate governance is measured using the Corporate Governance Self-Assessment, and competition is measured using the Lerner Index. The population of this study consists of 35 banking companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling, resulting in 6 companies as samples, which are categorized as book 4 banks. The model employed in this study is panel data regression using SPSS version 24. The findings indicate that competition affects accounting conservatism and corporate governance. Furthermore, corporate governance influences accounting conservatism. This study provides evidence that competition affects accounting conservatism through corporate governance.
References
Ahmed, A. S., & Duellman, S. (2007). Accounting conservatism and board of director characteristics: An empirical analysis. Journal of Accounting and Economics, 43(2–3), 411–437. https://doi.org/10.1016/j.jacceco.2007.01.005
Beaver, W. H., & Ryan, S. G. (2000). Biases and Lags in Book Value and Their Effects on the Ability of the Book-to-Market Ratio to Predict Book Return on Equity. Journal of Accounting Research, 38(1), 127. https://doi.org/10.2307/2672925
Chou, J., Ng, L., Sibilkov, V., & Wang, Q. (2011). Product market competition and corporate governance. Review of Development Finance, 1(2), 114–130. https://doi.org/10.1016/j.rdf.2011.03.005
Demirguc-Kunt, a, & Martinez Peria, M. (2010). A framework for analyzing competition in the banking sector: an application to the case of Jordan. World Bank Policy Research Working Paper Series, Vol, December.
Dhaliwal, D., Huang, S. X., Khurana, I. K., & Trulaske, R. P. (2011). Product Market Competition and Conditional Accounting Conservatism. Https://Medium.Com/. https://medium.com/@arifwicaksanaa/pengertian-use-case-a7e576e1b6bf
García Lara, J. M., García Osma, B., & Penalva, F. (2009). Accounting conservatism and corporate governance. Review of Accounting Studies, 14(1), 161–201. https://doi.org/10.1007/s11142-007-9060-1
Karuna, C. (2011). Industry Product Market Competition and Corporate Governance. SSRN Electronic Journal, June, 1–68. https://doi.org/10.2139/ssrn.1270972
LaFond, R., & Watts, R. L. (2008). The information role of conservatism. Accounting Review, 83(2), 447–478. https://doi.org/10.2308/accr.2008.83.2.447
Leventis, S., Dimitropoulos, P., & Owusu-Ansah, S. (2013). Corporate governance and accounting conservatism: Evidence from the banking industry. Corporate Governance: An International Review, 21(3), 264–286. https://doi.org/10.1111/corg.12015
Mohammed, N. F., Ahmed, K., & Ji, X. D. (2017). Accounting conservatism, corporate governance and political connections. Asian Review of Accounting, 25(2), 288–318. https://doi.org/10.1108/ARA-04-2016-0041
Nasr, M. A., & Ntim, C. G. (2018). Corporate governance mechanisms and accounting conservatism: evidence from Egypt. Corporate Governance (Bingley), 18(3), 386–407. https://doi.org/10.1108/CG-05-2017-0108
Prabaningrat, I. G. A. A., & Widanaputra, A. A. G. (2015). PENGARUH GOOD CORPORATE GOVERNANCE DAN KONSERVATISME AKUNTANSI PADA MANAJEMEN LABA I Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia. Jurnal Akuntansi, 3(8), 663–676.
Purwasih, D. (2020). Pengaruh Mekanisme Corporate Governance, Ukuran Perusahaan dan Debt to Equity Ratio terhadap Konservatisme Akuntansi. JABI (Jurnal Akuntansi Berkelanjutan Indonesia), 3(3), 309. https://doi.org/10.32493/jabi.v3i3.y2020.p309-326
Wardhani, R. (2008). Tingkat Konservatisme Akuntansi di Indonesia dan Hubungannya dengan Karakteristik Dewan sebagai Salah Satu Mekanisme Corporate Governance. Prosiding Simposium Nasional Akuntansi XI, Pontianak (23-24 Juli), XI, 1–26.
Wibowo, B., & Prasetyo Siantoro, A. (2018). Tingkat Persaingan Bank dan Risiko Sistemik Perbankan: Kasus Indonesia. Jurnal Manajemen Teknologi, 17(3), 166–179. https://doi.org/10.12695/jmt.2018.17.3.1
Setiawati, L., & Naim, A. 2001. Bank Health Evaluation by Bank Indonesia and Earning Management in Banking Industry. Gadjah Mada International Journal of Business, 3.
Zarkasyi, H. Moh. Wahyudin. (2008). Good Corporate Governance pada Badan Usaha Manufaktur, Perbankan dan Jasa Keuangan Lainnya, Bandung : Alfabeta
Beaver, W. H., & Ryan, S. G. (2000). Biases and Lags in Book Value and Their Effects on the Ability of the Book-to-Market Ratio to Predict Book Return on Equity. Journal of Accounting Research, 38(1), 127. https://doi.org/10.2307/2672925
Chou, J., Ng, L., Sibilkov, V., & Wang, Q. (2011). Product market competition and corporate governance. Review of Development Finance, 1(2), 114–130. https://doi.org/10.1016/j.rdf.2011.03.005
Demirguc-Kunt, a, & Martinez Peria, M. (2010). A framework for analyzing competition in the banking sector: an application to the case of Jordan. World Bank Policy Research Working Paper Series, Vol, December.
Dhaliwal, D., Huang, S. X., Khurana, I. K., & Trulaske, R. P. (2011). Product Market Competition and Conditional Accounting Conservatism. Https://Medium.Com/. https://medium.com/@arifwicaksanaa/pengertian-use-case-a7e576e1b6bf
García Lara, J. M., García Osma, B., & Penalva, F. (2009). Accounting conservatism and corporate governance. Review of Accounting Studies, 14(1), 161–201. https://doi.org/10.1007/s11142-007-9060-1
Karuna, C. (2011). Industry Product Market Competition and Corporate Governance. SSRN Electronic Journal, June, 1–68. https://doi.org/10.2139/ssrn.1270972
LaFond, R., & Watts, R. L. (2008). The information role of conservatism. Accounting Review, 83(2), 447–478. https://doi.org/10.2308/accr.2008.83.2.447
Leventis, S., Dimitropoulos, P., & Owusu-Ansah, S. (2013). Corporate governance and accounting conservatism: Evidence from the banking industry. Corporate Governance: An International Review, 21(3), 264–286. https://doi.org/10.1111/corg.12015
Mohammed, N. F., Ahmed, K., & Ji, X. D. (2017). Accounting conservatism, corporate governance and political connections. Asian Review of Accounting, 25(2), 288–318. https://doi.org/10.1108/ARA-04-2016-0041
Nasr, M. A., & Ntim, C. G. (2018). Corporate governance mechanisms and accounting conservatism: evidence from Egypt. Corporate Governance (Bingley), 18(3), 386–407. https://doi.org/10.1108/CG-05-2017-0108
Prabaningrat, I. G. A. A., & Widanaputra, A. A. G. (2015). PENGARUH GOOD CORPORATE GOVERNANCE DAN KONSERVATISME AKUNTANSI PADA MANAJEMEN LABA I Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia. Jurnal Akuntansi, 3(8), 663–676.
Purwasih, D. (2020). Pengaruh Mekanisme Corporate Governance, Ukuran Perusahaan dan Debt to Equity Ratio terhadap Konservatisme Akuntansi. JABI (Jurnal Akuntansi Berkelanjutan Indonesia), 3(3), 309. https://doi.org/10.32493/jabi.v3i3.y2020.p309-326
Wardhani, R. (2008). Tingkat Konservatisme Akuntansi di Indonesia dan Hubungannya dengan Karakteristik Dewan sebagai Salah Satu Mekanisme Corporate Governance. Prosiding Simposium Nasional Akuntansi XI, Pontianak (23-24 Juli), XI, 1–26.
Wibowo, B., & Prasetyo Siantoro, A. (2018). Tingkat Persaingan Bank dan Risiko Sistemik Perbankan: Kasus Indonesia. Jurnal Manajemen Teknologi, 17(3), 166–179. https://doi.org/10.12695/jmt.2018.17.3.1
Setiawati, L., & Naim, A. 2001. Bank Health Evaluation by Bank Indonesia and Earning Management in Banking Industry. Gadjah Mada International Journal of Business, 3.
Zarkasyi, H. Moh. Wahyudin. (2008). Good Corporate Governance pada Badan Usaha Manufaktur, Perbankan dan Jasa Keuangan Lainnya, Bandung : Alfabeta
Published
2025-11-28
How to Cite
Nurmansyah, A., Kristianto, G., & Istiningrum, F. (2025, November 28). Pengaruh Tingkat Persaingan Terhadap Konservatisme Akuntansi Melalui Corporate Governance: Studi Pada Bank Kategori Buku 4 Di Indonesia. Seminar Nasional Penelitian Dan Pengabdian Kepada Masyarakat 2025, 4(1), 101-111. https://doi.org/https://doi.org/10.35960/snppkm.v4i1.1379
Section
Penelitian
This work is licensed under a Creative Commons Attribution 4.0 International License.
