JURNAL AKUNTANSI DAN AUDITING
https://ejournal.undip.ac.id/index.php/akuditi
<p><strong>Jurnal Akuntansi dan Auditing - e-ISSN: </strong><strong>2549-7650 (online), p-ISSN: </strong><strong>1412-6699 (print)</strong> is an open access and peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro, Indonesia. This Journal published twice a year (January-June and July-December).The scope of journal is: Financial Accounting, Performance measurement and managerial accounting, Auditing, Taxation, Accounting Information Systems, Accounting for public services, Strategic Management Accounting, Transfer pricing, International Accounting, Intellectual capital, Behavioral accounting, Forensic accounting and audit, Accounting educations</p><p><strong>Editor in Chief: </strong><strong>Fuad </strong>(Universitas Diponegoro)</p>Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesiaen-USJURNAL AKUNTANSI DAN AUDITING1412-6699<span>Authors who publish with this journal agree to the following terms:</span><br /><ol type="a"><ol type="a"><li>Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a <a href="http://creativecommons.org/licenses/by/3.0/" target="_new">Creative Commons Attribution License</a> that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.</li><li>Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.</li><li>Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See <a href="http://opcit.eprints.org/oacitation-biblio.html" target="_new">The Effect of Open Access</a>).</li></ol></ol>THE INFLUENCE OF MANAGERIAL ABILITY TOWARDS ACCOUNTING CONSERVATISM (A Study in Non-Cyclical Companies Listed on IDX)
https://ejournal.undip.ac.id/index.php/akuditi/article/view/55821
<p>The purpose of this study is to examine whether managerial ability affects positively to conditional and unconditional conservatism among non-cyclical companies listed on Indonesia Stock Exchange (IDX). The data used in this study uses secondary data taken from the company’s annual report that is provided in Indonesian Stock Exchange website as well as Bloomberg’s Financial Analysis (FA) and Equity Screening (EQS) for the period 2012 to 2022. In this study, the population are non- cyclical or consumer goods companies listed on the Indonesia Stock Exchange (IDX) and the sampling method used is purposive sampling technique. In the process of analysis, this research uses multiple linear regression with robust standard error method. The results of the analysis show that managerial ability affects in mixed way such as positive, negative and some even have no effect either to conditional conservatism. In addition, it affects positively to unconditional conservatism. To the best of the authors’ knowledge, few studies have explored the influence of managerial ability on accounting conservatism. For non-cyclical firms, this study’s result gives significant contribution which focuses on examining the association between managerial ability and accounting conservatism, which has not been widely used in local studies.</p>Maria Evelyn Jenita HandokoFuad Fuad
Copyright (c) 2023 Maria Evelyn Jenita Handoko, Fuad Fuad
2023-06-232023-06-2320111810.14710/jaa.20.1.1-18