Research Article
Jaka Isgiyarta, Indayani, Rizq
Abstract
This research investigates the determinants (compensation contracts, debt contracts,litigation, accounting regulations and tax growth) affecting conditional and non-conditional conservatie accounting. The investigation involves panel data for a sample of 80 listed companies in Indonesia Stock Exchange (BEI) for the period of 2010-2014. The results indicated that debt contract has a significant positive effect on conditional conservative accounting.However, accounting regulation factors are not proven to be significant to influence conditional conservative accounting. Findings relating to non-conditional conservative accounting indicate that compensation contracts, debt contracts, litigation, accounting regulations and tax growth are not proven to significantly influence their non-conditional conservatie accounting.