Konservatisme Akuntansi: Studi Kualitatif Tentang Praktik dan Implikasinya

Abstract

This research aims to provide comprehensive insight into accounting conservatism, a principle that emphasizes recognizing losses and liabilities more quickly than recognizing profits and assets. Through a qualitative approach, this study explores the basic concepts and principles of conservatism in the context of traditional and modern accounting, as well as analyzing its effectiveness and consequences. This research also identifies factors that influence the implementation of accounting conservatism and reviews their influence on earnings quality and bankruptcy risk. Additionally, accounting conservatism is explained in the context of contemporary challenges such as the COVID-19 pandemic. The research results show that accounting conservatism plays an important role in maintaining the integrity of financial reports, reducing bias, and increasing investment efficiency and risk management. This research also found that managerial factors and diversity in the management system influence the level of accounting conservatism. Through an in-depth literature review, it is hoped that this research can provide a new perspective and encourage the theoretical development of accounting conservatism in the future. Thus, this research contributes to a better understanding of the role of accounting conservatism in global accounting practices and contemporary issues.