Pub Date : 2019-06-04DOI: 10.2991/piceeba-19.2019.56
Muhammad Imran, A. Raziq, Mohid Khaliq, H. M. N. Saleem
This study analyzed the moderating role of business network (BN) on the relationship between export market orientation (EMO), total quality management (TQM) and company export performance (CEP). The present study used the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique on sample size 119 furniture manufacturing exporting companies. The results of this study shown the positive significance relationship between EMO, TQM and CEP. Additionally, the study found the moderating role of BN between the relationship of EMO, TQM and CEP. Thus, this revealed that BN is considered the influential variable to enhancing the effectiveness of EMO and TQM which leads to higher CEP. This study contributes to the literature and to the practice of companies by helping them to understand how the process of EMO, TQM and BN produces better export performance through export market orientation.
{"title":"The Influence of Total Quality Management and Export Market Orientation on company export performance of Furniture Industry in Pakistan: A moderating role of Business Network","authors":"Muhammad Imran, A. Raziq, Mohid Khaliq, H. M. N. Saleem","doi":"10.2991/piceeba-19.2019.56","DOIUrl":"https://doi.org/10.2991/piceeba-19.2019.56","url":null,"abstract":"This study analyzed the moderating role of business network (BN) on the relationship between export market orientation (EMO), total quality management (TQM) and company export performance (CEP). The present study used the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique on sample size 119 furniture manufacturing exporting companies. The results of this study shown the positive significance relationship between EMO, TQM and CEP. Additionally, the study found the moderating role of BN between the relationship of EMO, TQM and CEP. Thus, this revealed that BN is considered the influential variable to enhancing the effectiveness of EMO and TQM which leads to higher CEP. This study contributes to the literature and to the practice of companies by helping them to understand how the process of EMO, TQM and BN produces better export performance through export market orientation.","PeriodicalId":31784,"journal":{"name":"International Conference on Economics Education Business and Accounting","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90398898","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-06-04DOI: 10.2991/PICEEBA-19.2019.72
Yunita Engriani, Gadiesha Dina Aulia
This study aims to analyze (1) the influence of brand personality on electronic word of mouth, (2) the influence of brand personality on brand preference, (3) the influence of brand preference on electronic word of mouth, and (4) the influence of brand personality on electronic of mouth through brand preference as an intervening variable.This type of research is causative research. The population of this research is all users of wardah products. While the number of research samples is determined based on the purposive sampling method. The sample is 150 people. This study analyzed the data using Structural Equation Modeling (SEM) with Smart PLS 2.0 software.The results of this study indicate that: (1) brand personality has a positive and significant effect on electronic word of mouth, (2) brand personality has a positive and significant effect on brand preference, (3) brand preference has a positive and significant effect on electronic word of mouth, ( 4) brand personality has a positive and significant effect on electronic word of mouth through brand preference as an intervening variable.
{"title":"The Effect of Brand Personality of Electronic Word of Mouth on Wardah Products with Brand Preference as an Intervening Variable","authors":"Yunita Engriani, Gadiesha Dina Aulia","doi":"10.2991/PICEEBA-19.2019.72","DOIUrl":"https://doi.org/10.2991/PICEEBA-19.2019.72","url":null,"abstract":"This study aims to analyze (1) the influence of brand personality on electronic word of mouth, (2) the influence of brand personality on brand preference, (3) the influence of brand preference on electronic word of mouth, and (4) the influence of brand personality on electronic of mouth through brand preference as an intervening variable.This type of research is causative research. The population of this research is all users of wardah products. While the number of research samples is determined based on the purposive sampling method. The sample is 150 people. This study analyzed the data using Structural Equation Modeling (SEM) with Smart PLS 2.0 software.The results of this study indicate that: (1) brand personality has a positive and significant effect on electronic word of mouth, (2) brand personality has a positive and significant effect on brand preference, (3) brand preference has a positive and significant effect on electronic word of mouth, ( 4) brand personality has a positive and significant effect on electronic word of mouth through brand preference as an intervening variable.","PeriodicalId":31784,"journal":{"name":"International Conference on Economics Education Business and Accounting","volume":"82 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84009565","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-06-04DOI: 10.2991/PICEEBA-19.2019.84
Rosyeni Rasyid, M. R. Linda
This paper aims to investigate the significant relationships among ownership sructure (including institutional ownership and insider ownership), capital structure and performance of thirty manufacturing companies listed in Indonesia Stock Exchange from 2010 to 2016. Firm performance was measured by ROA, MBV and Tobin’s q. We used panel data regression with 210 observations. The results showed that there was a significant relationship between institutional ownership and performance measured by MBV and Tobin’s q, but it was not significant when measured by ROA. Meanwhile, there was no significant relationship between insider ownership and performance measured by ROA, MBV and Q ratio. The results illustrated that ROA was negatively influenced by capital structure, but MBV and Q ratio were not influenced by capital structure. Furthermore, liquidity as the control variable had positive effect on ROA. Econ/ /omic growth had positive effect on firm performance although firm size had no effect on firm performance.
{"title":"Ownership Structure, Capital Structure and Firm Performance: A Case in Indonesia","authors":"Rosyeni Rasyid, M. R. Linda","doi":"10.2991/PICEEBA-19.2019.84","DOIUrl":"https://doi.org/10.2991/PICEEBA-19.2019.84","url":null,"abstract":"This paper aims to investigate the significant relationships among ownership sructure (including institutional ownership and insider ownership), capital structure and performance of thirty manufacturing companies listed in Indonesia Stock Exchange from 2010 to 2016. Firm performance was measured by ROA, MBV and Tobin’s q. We used panel data regression with 210 observations. The results showed that there was a significant relationship between institutional ownership and performance measured by MBV and Tobin’s q, but it was not significant when measured by ROA. Meanwhile, there was no significant relationship between insider ownership and performance measured by ROA, MBV and Q ratio. The results illustrated that ROA was negatively influenced by capital structure, but MBV and Q ratio were not influenced by capital structure. Furthermore, liquidity as the control variable had positive effect on ROA. Econ/ /omic growth had positive effect on firm performance although firm size had no effect on firm performance.","PeriodicalId":31784,"journal":{"name":"International Conference on Economics Education Business and Accounting","volume":"4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82452607","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-06-04DOI: 10.2991/piceeba-19.2019.86
Slamat Jeki, Sulastri
s This paper is a literature study to analyze the effect of human capital, motivation and job satisfaction on employee performance. This type of research is explanatory research, looking at the relationship among free variables human capital, motivation, and job satisfaction on employee performance. The purpose of this study is to collect and analyze the published articles regarding the effect of human capital, motivation, and job satisfaction on employee performance. The research design is a literature review. The articles have been published in the last five years representing of six different academically. The results of the review literature find out that human capital, motivation, and job satisfaction has a positive and significant effect on employee performance. The results of this review are only a conceptual starting point for starting an integrated discipline.
{"title":"The Effect of Human Capital, Motivation and Job Satisfaction on Employee Performance: A Literature Review","authors":"Slamat Jeki, Sulastri","doi":"10.2991/piceeba-19.2019.86","DOIUrl":"https://doi.org/10.2991/piceeba-19.2019.86","url":null,"abstract":"s This paper is a literature study to analyze the effect of human capital, motivation and job satisfaction on employee performance. This type of research is explanatory research, looking at the relationship among free variables human capital, motivation, and job satisfaction on employee performance. The purpose of this study is to collect and analyze the published articles regarding the effect of human capital, motivation, and job satisfaction on employee performance. The research design is a literature review. The articles have been published in the last five years representing of six different academically. The results of the review literature find out that human capital, motivation, and job satisfaction has a positive and significant effect on employee performance. The results of this review are only a conceptual starting point for starting an integrated discipline.","PeriodicalId":31784,"journal":{"name":"International Conference on Economics Education Business and Accounting","volume":"34 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74167519","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-06-04DOI: 10.2991/PICEEBA-19.2019.9
A. Anis, Hari Setia Putra, Nanda Alfarina, Zulfi Azhar
This study aims to analyze the effectiveness of monetary policy transmission in Indonesia and Thailand through the interest rate channel for the period of 2006Q1-2018Q4. Data analysis method uses VAR / VECM. Before the data is processed, stationary test (unit of root test), optimum lag determination, Johansen co-integration test, Granger causality test, impulse response function and decomposition variance will be conducted. Response Function analysis results show the response of other variables to changes in one variable in the short, medium and long term, and it is known that the stability of the responses of all variables is formed in the 10 quarter or long-term period.
{"title":"Analysis of the Effectiveness of Monetary Policy Transmission (Evidence in Indonesia and Thailand)","authors":"A. Anis, Hari Setia Putra, Nanda Alfarina, Zulfi Azhar","doi":"10.2991/PICEEBA-19.2019.9","DOIUrl":"https://doi.org/10.2991/PICEEBA-19.2019.9","url":null,"abstract":"This study aims to analyze the effectiveness of monetary policy transmission in Indonesia and Thailand through the interest rate channel for the period of 2006Q1-2018Q4. Data analysis method uses VAR / VECM. Before the data is processed, stationary test (unit of root test), optimum lag determination, Johansen co-integration test, Granger causality test, impulse response function and decomposition variance will be conducted. Response Function analysis results show the response of other variables to changes in one variable in the short, medium and long term, and it is known that the stability of the responses of all variables is formed in the 10 quarter or long-term period.","PeriodicalId":31784,"journal":{"name":"International Conference on Economics Education Business and Accounting","volume":"32 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74654115","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-06-04DOI: 10.2991/PICEEBA-19.2019.13
Mara Judan Rambey, S. Sentosa, Efrizal Syofyan
This study aims to analyze and determine the effect of Spirok weaving prices, Tarutung weaving prices, Balige weaving prices, income, tastes, number of dependents and expectations both partially and jointly on the demand for Spirok Weaving at Sangkumpal Bonang Market, Padang Sidempuan City. The number of samples is 112 people. The analytical method used is Ordinary Least Square (OLS). The results of the study concluded that the price of Sipirok, Tarutung, Balige weaving, income, tastes, number of dependents, and expectations significantly affected the demand for Spirok weaving in the Sangkumpal Bonang Market, Padang Sidempuan City. However, expectations do not have a significant effect on demand for Spirok weaving. Based on the results of these studies policies that can be suggested are the City Government of Padang Sidempuan together with the government of North Sumatra Province in order to always coordinate in order to encourage the increase in demand for Weaving Sipirok on the market.
{"title":"Analysis Demand of Sipirok Weaving in Sangkumpal Bonang Market Padang Sidempuan","authors":"Mara Judan Rambey, S. Sentosa, Efrizal Syofyan","doi":"10.2991/PICEEBA-19.2019.13","DOIUrl":"https://doi.org/10.2991/PICEEBA-19.2019.13","url":null,"abstract":"This study aims to analyze and determine the effect of Spirok weaving prices, Tarutung weaving prices, Balige weaving prices, income, tastes, number of dependents and expectations both partially and jointly on the demand for Spirok Weaving at Sangkumpal Bonang Market, Padang Sidempuan City. The number of samples is 112 people. The analytical method used is Ordinary Least Square (OLS). The results of the study concluded that the price of Sipirok, Tarutung, Balige weaving, income, tastes, number of dependents, and expectations significantly affected the demand for Spirok weaving in the Sangkumpal Bonang Market, Padang Sidempuan City. However, expectations do not have a significant effect on demand for Spirok weaving. Based on the results of these studies policies that can be suggested are the City Government of Padang Sidempuan together with the government of North Sumatra Province in order to always coordinate in order to encourage the increase in demand for Weaving Sipirok on the market.","PeriodicalId":31784,"journal":{"name":"International Conference on Economics Education Business and Accounting","volume":"335 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72535907","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The objective of this study is to determine the effect of leadership and organizational culture on employee discipline at BAPD in West Pasaman regency. This study used total sampling technique. The numbers of sample in this study were 82 respondens. The type of data used was the primary data obtained from the questionnaires that were distributed to the respondents. The data were analyzed by using simple linear regression analysis. Based on the analysis, the results of this study supported the hypotheses: leadership has positive and significant effect on employee discipline, with sig. 0.006 < 0.05; and organizational culture has positive and significant effect on employee discipline, with sig. 0.000 < 0.05.
{"title":"Identification of the Influence of Leadership and Organizational Culture on Employee Discipline","authors":"Yuki Fitria, Sutiyem Sutiyem, Dessy Trismiyanti, Suhery Suhery","doi":"10.2991/PICEEBA-19.2019.80","DOIUrl":"https://doi.org/10.2991/PICEEBA-19.2019.80","url":null,"abstract":"The objective of this study is to determine the effect of leadership and organizational culture on employee discipline at BAPD in West Pasaman regency. This study used total sampling technique. The numbers of sample in this study were 82 respondens. The type of data used was the primary data obtained from the questionnaires that were distributed to the respondents. The data were analyzed by using simple linear regression analysis. Based on the analysis, the results of this study supported the hypotheses: leadership has positive and significant effect on employee discipline, with sig. 0.006 < 0.05; and organizational culture has positive and significant effect on employee discipline, with sig. 0.000 < 0.05.","PeriodicalId":31784,"journal":{"name":"International Conference on Economics Education Business and Accounting","volume":"36 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74413712","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-06-04DOI: 10.2991/PICEEBA-19.2019.16
F. Randa, H. Aimon
The aim of this study is to examine the short-term and long-term relationship explain the shock of the real exchange rate in Indonesia. The analysis model is used cointegration of Johansen-juselius and error correction model (ECM). Data is used by time series from 1982 to 2017. The findings of this study found that trade openness, current account balance, and inflation significantly affected the real exchange rate. In the short term, inflation and foreign investment caused real exchange rate shocks in Indonesia directly. It is thus recommended amongst others that policies have to be put in place to stabilize the problem of inflation
{"title":"Determinant Of Real Exchange Rate In Indonesia: Error Correction Model Approach","authors":"F. Randa, H. Aimon","doi":"10.2991/PICEEBA-19.2019.16","DOIUrl":"https://doi.org/10.2991/PICEEBA-19.2019.16","url":null,"abstract":"The aim of this study is to examine the short-term and long-term relationship explain the shock of the real exchange rate in Indonesia. The analysis model is used cointegration of Johansen-juselius and error correction model (ECM). Data is used by time series from 1982 to 2017. The findings of this study found that trade openness, current account balance, and inflation significantly affected the real exchange rate. In the short term, inflation and foreign investment caused real exchange rate shocks in Indonesia directly. It is thus recommended amongst others that policies have to be put in place to stabilize the problem of inflation","PeriodicalId":31784,"journal":{"name":"International Conference on Economics Education Business and Accounting","volume":"113 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86226637","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-05-23DOI: 10.2991/PICEEBA-19.2019.12
I. Mukhlis, Lutfi Asnan Qodri
This study aims to analysis the relationship between export, import, foreign direct investment and economic growth using time series data during 1980 to 2017 in Indonesia. This paper applied vector error correction model (VECM) to estimate the relationship between variables. The empirical results showed that foreign direct investment have significant effect to economic growth in Indonesian economy. Meanwhile, in the short run there were not significantly affect between export and import to economic growth in Indonesian economy. In model specification, the model was invalid because insignificantly coeficient of error correction term.
{"title":"Relationship between Export, Import, Foreign Direct Investment and Economic Growth in Indonesia","authors":"I. Mukhlis, Lutfi Asnan Qodri","doi":"10.2991/PICEEBA-19.2019.12","DOIUrl":"https://doi.org/10.2991/PICEEBA-19.2019.12","url":null,"abstract":"This study aims to analysis the relationship between export, import, foreign direct investment and economic growth using time series data during 1980 to 2017 in Indonesia. This paper applied vector error correction model (VECM) to estimate the relationship between variables. The empirical results showed that foreign direct investment have significant effect to economic growth in Indonesian economy. Meanwhile, in the short run there were not significantly affect between export and import to economic growth in Indonesian economy. In model specification, the model was invalid because insignificantly coeficient of error correction term.","PeriodicalId":31784,"journal":{"name":"International Conference on Economics Education Business and Accounting","volume":"247 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76983344","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-05-16DOI: 10.2991/PICEEBA-19.2019.3
Nurzi Sebrina, S. Taqwa
The study aims to examine the conservatism of accounting policies after convergence to IFRS in the financial reporting of Indonesia. The study was conducted with the population of manufacturing companies listed in Indonesia Stock Exchange. Samples were determined by purposive sampling method, obtained a sample of 75 firms with 8 years of observation ( 20082015). Tests using a panel of data and there are 600-year-firm observations, where data is divided into two periods: before and after IFRS. The analysis using Basu Model (1997) was developed by Ismail and Elbolok (2011). The model to examine conditional and unconditional conservatism. Additionally, conducted the negative earnings response coefficient models (Basu, 1997, which was modified by Ball and Shivakumar, 2005, and Ruddock et al., 2006), and the response coefficient of accruals on the negative versus positive cash flow models by Ball and Shivakumar (2005) modified by Ruddock et al. (2006). The result shows that ex ante conservatism (unconditional conservatism) or also called balance sheet conservatism has decreased. Because of fair value in the statement of financial position, the which previously used historical cost. Although the fair value was not completely eliminating conservatism, because of the lot of value of level 2 and 3. In contrast, the ex post conservatism (conditional conservatism) was also called income statement conservatism increased. This research shows that the arguments of IFRS are of fair value and financial statements, free from conservatism can be rejected. This study also shows that conservatism at a certain level is still needed because of the contracting efficiency.
本研究旨在研究印尼财务报告趋同国际财务报告准则后会计政策的稳健性。这项研究是对在印度尼西亚证券交易所上市的制造业公司的人口进行的。样本采用有目的抽样法确定，通过8年的观察(2008 - 2015)获得了75家企业的样本。使用一组数据进行测试，并有600年的公司观察数据，其中数据分为两个时期:在国际财务报告准则之前和之后。使用Basu模型(1997)的分析是由Ismail和Elbolok(2011)开发的。检验条件保守主义和无条件保守主义的模型。此外，还建立了负盈余反应系数模型(Basu, 1997，经Ball and Shivakumar, 2005和Ruddock et al.， 2006修正)，以及应计项目对负现金流量模型和正现金流量模型的反应系数(Ball and Shivakumar(2005)，经Ruddock et al.(2006)修正)。结果表明，事前稳健性(无条件稳健性)或也称为资产负债表稳健性有所下降。由于公允价值在财务状况表中，其先前使用的是历史成本。虽然公允价值并没有完全消除保守性，但由于二级和三级价值的存在。相比之下，事后稳健性(条件稳健性)也被称为损益表稳健性增加。本研究表明，国际财务报告准则的论点是公允价值和财务报表，没有保守性可以被拒绝。研究还表明，由于合同效率的原因，在一定程度上仍然需要保守性。
{"title":"Analysis of Accounting Conservatism on Accounting Policy Post-Implementation of International Financial Reporting Standard","authors":"Nurzi Sebrina, S. Taqwa","doi":"10.2991/PICEEBA-19.2019.3","DOIUrl":"https://doi.org/10.2991/PICEEBA-19.2019.3","url":null,"abstract":"The study aims to examine the conservatism of accounting policies after convergence to IFRS in the financial reporting of Indonesia. The study was conducted with the population of manufacturing companies listed in Indonesia Stock Exchange. Samples were determined by purposive sampling method, obtained a sample of 75 firms with 8 years of observation ( 20082015). Tests using a panel of data and there are 600-year-firm observations, where data is divided into two periods: before and after IFRS. The analysis using Basu Model (1997) was developed by Ismail and Elbolok (2011). The model to examine conditional and unconditional conservatism. Additionally, conducted the negative earnings response coefficient models (Basu, 1997, which was modified by Ball and Shivakumar, 2005, and Ruddock et al., 2006), and the response coefficient of accruals on the negative versus positive cash flow models by Ball and Shivakumar (2005) modified by Ruddock et al. (2006). The result shows that ex ante conservatism (unconditional conservatism) or also called balance sheet conservatism has decreased. Because of fair value in the statement of financial position, the which previously used historical cost. Although the fair value was not completely eliminating conservatism, because of the lot of value of level 2 and 3. In contrast, the ex post conservatism (conditional conservatism) was also called income statement conservatism increased. This research shows that the arguments of IFRS are of fair value and financial statements, free from conservatism can be rejected. This study also shows that conservatism at a certain level is still needed because of the contracting efficiency.","PeriodicalId":31784,"journal":{"name":"International Conference on Economics Education Business and Accounting","volume":"60 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-05-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73862850","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：