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Local government accounting policies provide the foundation for financial reporting. The Budget Realization Report (LRA) compares budgeted and actual figures, with the resulting balance recorded as the Sisa Lebih Pembiayaan Anggaran (SILPA, excess financing surplus). This study in East Lombok Regency aims to quantify the SILPA in the 2024 APBD and to analyze the financial accounting policies used in its determination. A descriptive approach combining qualitative and quantitative methods was applied. Data were collected via structured interviews with local finance officials, observations, and document analysis of APBD financial reports. Qualitative data were reduced and presented to describe policy factors, while quantitative analysis computed the SILPA value. Results show the 2024 LRA recorded a SILPA of IDR 6,414,658,153.17, indicating unused budget funds. These funds will finance the 2025 budget deficit for investment and equity in regional companies. The accounting policy for SILPA determination considered key principles such as prudence, substance over form, and materiality, in accordance with government accounting standards (e.g. applying the conservatism principle to avoid recognizing uncertain revenues). This analysis highlights how regional financial policies influence the management of budget surpluses.

State-Owned Enterprises (SOEs) are business entities whose capital is wholly or primarily owned by the government, and in the form of Persero, partial capital participation from the private sector is permitted. Earnings quality reflects the firm’s true economic condition; therefore, it is influenced by financial conditions and the policies implemented. This study aims to examine the effect of accounting conservatism, capital structure, liquidity, profitability, and Corporate Social Responsibility (CSR) disclosure on earnings quality in SOEs listed on the Indonesia Stock Exchange during 2023 and 2024. Research data were obtained from financial statements and sustainability reports as secondary sources, and analyzed using multiple linear regression with the assistance of SPSS software. The findings indicate that accounting conservatism has a positive effect on earnings quality, whereas liquidity and profitability have negative effects. Meanwhile, capital structure and CSR disclosure show no significant effect on earnings quality. These results provide empirical insights for stakeholders in understanding the factors that influence the reliability of earnings information in SOEs.

This study aims to see whether financial distress, leverage, and profitability affect accounting conservatism in manufacturing companies in the food and beverage subsector listed on the IDX for the 2021–2024 period. The independent variables used are financial distress, leverage, and profitability, while the bound variables are accounting conservatism. Data processing was carried out using the SPSS version 26 program with multiple linear regression methods. Sampling used purposive sampling techniques with certain criteria so that 63 companies were obtained as a sample for four years of observation (2021–2024). Of the total 252 financial statement data, after the deletion of outlier data, the number of data used became 183. The results of the study show that simultaneously financial distress, leverage, and profitability affect accounting conservatism. Partially, these three variables also have a positive effect on accounting conservatism. In addition, these findings indicate that companies with financial pressures and certain levels of financial management tend to apply higher prudential principles in the preparation of their financial statements.

This study aims to analyze the influence of Accounting Conservatism, Corporate Governance, and Financial Distress on Tax Aggressiveness in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. This study uses a quantitative approach with secondary data in the form of annual financial reports of sample companies. Sampling was carried out using a purposive sampling technique, resulting in 14 companies that met the research criteria with a total of 70 observations over five years. The analysis method used is panel data regression, and testing was conducted using E-Views 12 software. The main objective of this study is to determine the extent to which conservatism practices in financial reporting, corporate governance, and the company's financial condition (in the context of financial distress) can influence the company's tendency to engage in tax aggressiveness, namely efforts to minimize the tax burden legally but aggressively. The results of the study indicate that simultaneously, the three independent variables—accounting conservatism, corporate governance, and financial distress—have a significant influence on tax aggressiveness. However, only corporate governance (as proxied by institutional ownership) and financial distress were found to have a significant influence on tax aggressiveness. In contrast, accounting conservatism and corporate governance, as proxied by managerial ownership, did not show a significant influence. These findings suggest that companies with high institutional ownership tend to be better able to control aggressive tax management practices, while financial distress encourages management to seek tax efficiency measures as a survival strategy. This research contributes to the interests of regulators and stakeholders in understanding the factors influencing tax aggressiveness in vital industrial sectors such as non-cyclical consumer goods.

This study aims to synthesize the results of previous research on gender diversity and financial performance through Systematic Literature Review (SLR). This research using SLR presents quantitative data to determine the development of gender diversity issues. There are several parameters used, namely journal sources, variable mapping and theory as well as fields of science, research approaches and companies.  The results of this study show that there are 30 articles originating from accredited national and national journals during the period 2020-2024. The topic of financial performance associated with environmental performance, firm value, Environmental Social Governance (ESG), capital structure, Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), fair value, accounting conservatism. which continues to grow. Upperchelon theory is the most widely used theory as well as the dominant use of quantitative methods in financial performance research.  Manufacturing companies are companies that research financial performance issues

This study aims to determine the effect of macro fundamentals, financial performance, capital structure, accounting conservatism, and ownership structure on earnings management. This study was conducted on pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange during 2019-2023. The number of samples used in this study was 11 companies with a purposive sampling method. Hypothesis testing in this study uses analysis on the Smart-PLS application with the Outer Model and Inner Model tests. The results of this study indicate that macro fundamentals, financial performance, capital structure, accounting conservatism, and ownership structure do not have a significant effect on earnings management. Macro fundamentals do not have a significant effect on financial performance. Macro fundamentals do not have a significant effect on capital structure. Financial performance has a significant effect on capital structure. Macro fundamentals, capital structure, and ownership structure do not have a significant effect on accounting conservatism. Financial performance has a significant effect on accounting conservatism. Macro fundamentals and financial performance do not have a significant effect on ownership structure.

The behind of this study motivated from the importance of company value in sustaining the company’s operation and enhancing its competitiveness. The purpose of this research was to identify and analyze the partially impact of corporate social responsibility (CSR), accounting conservatism, audit committee, capital structure, and dividend policy on firm value, as measured by Tobin’s Q, in manufacturing companies within the consumer goods industry sector listed on the Indonesia Stock Exchange from 2021 to 2023. The technique of data sampling using purposive sampling method. Resulting in data from 20 companies, comprising 60 financial statements and annual reports that met the representative criteria. The research employed descriptive statistical analysis, panel data regression analysis, estimation technique selection for panel data regression, classical assumption tests, and hypothesis testing. The findings revealed that the CSR variable did not have a significant positive effect on firm value, the accounting conservatism variable had a significant positive effect, the audit committee variable exhibited a significant negative effect, the capital structure variable demonstrated a significant positive effect, while the dividend policy variable did not have a significant positive effect on firm value.

The aim of this research is to determine the influence of Intellectual Capita, Good Corporate Governance, Accounting Conservatism on finance with company size as a moderating variable in companies registered on the Jakarta Islamic Index (JII) 2018-2022. Data used is quantitative source secondary data company financial reports for 2018-2022. Data analysis uses multiple linear regression and hypothesis testing. The research results obtained were that Intellectual capital and accounting conservatism had a significant effect on ROA in companies listed on (JII) 2018-2020, while good corporate governance had no significant effect on ROA in companies listed on (JII) 2018-2020. Intellectual capital has a significant effect on ROA with company size as a mediating variable in companies listed (JII) 2018-2020. Meanwhile, good corporate governance and accounting conservatism do not have a significant effect on ROA with company size as a mediating variable in companies listed (JII) for 2018-2020.

The aim of this research is to examine the impact of capital intensity, managerial ownership, leveragee and financial distress on the level of application of conservatism used in manufacturing companies listed on the BEI from 2020 to 2022. The population of this research is manufactur companies listed on the BEI. The method of this research used  a purposivee sampling method, totaling 66  companies were used as samples. The panel  regression  model  was used  in data  analysis, to  assess  the   feasibility  of the model using the F  test  and coefficient  of  determination. The research results of  the hypothesis show that capital   intensity has a significant positive impact on the application of accounting conservatism. in contrast,  managerial ownership, leverage, and financial distress have no impact on accounting conservatism

This study examines the interaction between conservative financial reporting and managerial incentives in decision-making, using a qualitative approach through a literature review. Conservative financial reporting plays a crucial role in enhancing the transparency and accuracy of information utilized by managers in the decision-making process. On the other hand, optimally designed managerial incentives can encourage managers to value and utilize the accounting information presented conservatively. The findings indicate that accounting conservatism can reduce the risk of inappropriate decision-making, although it may also pose potential risks of avoidance towards necessary investments for company growth. This research provides insights into the importance of balancing the implementation of conservative financial reporting and managerial incentives, as well as its implications for corporate performance. The results of this study are expected to serve as a reference for company management in designing more effective incentive systems and reporting.

Accounting conservatism as a precautionary principle in financial reporting where companies are not in a hurry to recognize, measure assets and profits and immediately recognize losses and debts that have the possibility of occurring. This study aims to determine the effect of tax incentives and growth opportunities on accounting conservatism in manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange for the period 2020 - 2021. The samples in this study were 20 manufacturing companies in the consumption industry sector over a period of 2 years. Data analysis was carried out by descriptive analysis then followed by the classic assumption test in the form of a normality test, multicollinearity test, heteroscedasticity test, autocorrelation test then for hypothesis testing a partial t test was carried out. The result of the partial test t of the tax incentive variable is 0.121 with a significance level of 0.904. Significance value of 0.904 > 0.05 which indicates that tax incentives have no effect on accounting conservatism. The result of the t partial test for the growth opportunity variable is 1.014 with a significance level of 0.317. Significance value 0.317 > 0.05. Based on these results, it can be stated that growth opportunity has no effect on accounting conservatism.

This study aims to determine the influence of the Audit Committee, Accounting Conservatism, and Profitability on Audit Quality. The sample selection technique in this study uses purposive sampling and was obtained from 48 Food and Beverage companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data analysis used in this study is logistic regression analysis using SPSS version 26 software. Based on the results of the study, it can be concluded that the Audit Committee has a negative and significant effect on Audit Quality, while Accounting Conservatism and Profitability have no effect on Audit Quality.

This research aims to analyze the influence of growth opportunities, accounting conservatism, and company size on the earnings response coefficient. The sample for this research is mining companies listed on the Indonesia Stock Exchange (BEI), totaling 18 companies during the 2018-2022 period. Data was taken from the company's financial reports using a purposive sampling method. The classical assumption tests used consist of Data Normality Test, Multicollinearity Test, Heteroscedasticity Test, and Autocorrelation Test. Meanwhile, the types of hypothesis testing used are the T Test (partial), F Test (simultaneous), and Determination Coefficient Test (R2) with multiple linear regression analysis. The research results show that growth opportunity and accounting conservatism have no effect on the earnings response coefficient, while company size has a negative effect on the earnings response coefficient.

This research aims to examine the effect of dividend policy and accounting conservatism on earnings quality in companies in the infrastructure, utilities & transportation and mining sectors listed on the Indonesia Stock Exchange (BEI). This type of research is quantitative research. The sampling method used is a purposive sampling method based on certain criteria. From the specified criteria, a sample of 25 companies was obtained. The analytical method used is multiple linear regression analysis using IBM SPSS statistics 22. The results of this research indicate that the dividend policy variable has no effect on earnings quality. Meanwhile, accounting conservatism has a significant positive effect on earnings quality. The principle of accounting conservatism is applied by companies on the basis of management's caution against exaggerating the profit value of the financial statements.

The purpose of the study is to determine and analyze the effect of Cash Flow Operation, Debt Covenant, Firm Size, and Public Accounting Firm Reputation on Conservatism Accountancy of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2019- 2023. In this study, a purposive sampling method is used, which obtained 60 companies. The data analysis used in this study is multiple linear regression analysis using SPSS software version 22 and Microsoft Excel 2019. The results of this study indicate that cash flow operation and debt covenant have a positive significant effect on conservatism accountancy. At the same time, firm size have a negative significant effect on conservatism accountancy. Then, the public accounting firm reputation has no effect on conservatism accountancy.      

This research aims to determine the effect of accounting conservatism and capital intensity on tax avoidance which is moderated by an independent board of commissioners. The research sample is a manufacturing company that is listed consistently on the Indonesia Stock Exchange (IDX) in 2020-2022. The research method used in this research is a quantitative method with sampling using a purposive sampling technique, data testing using SPSS 25 software which is analyzed using multiple regression tests and MRA tests. The results of the research conducted show that accounting conservatism has no effect on tax avoidance. Capital intensity has a negative effect on tax avoidance and the independent board of commissioners is unable to moderate it, namely strengthening or weakening the relationship between accounting conservatism and capital intensity on tax avoidance.    

Financial recognition is the basis that encourages companies to report losses early and delay revenue recognition. Conservatism affects the quality of the main indicators reflected in financial reporting. The method used in this research is Structured Literature Review (SLR), where the data sources are obtained from Semantic School, Sinta Journal, and Google School for the publication years 2018 to 2024. Next, filtering is carried out to match the subject matter, resulting in 50 journals that will be analyzed systematically. So the results of the research state that a level of debt has a good influence on financial recognition, even though the level of financial difficulty has a positive but negative effect on accounting conservatism. So it indicates that a manager who has a high level of debt leads to more conservatism in their financial reporting to meet the interests of creditors, while companies experiencing difficulties tend to be less conservative.

This research is to assess how corporate governance, ownership structure, company attributes, leverage, and accounting conservatism together influence tax avoidance in manufacturing companies listed on the IDX from 2019 to 2021. This research uses quantitative techniques by analyzing financial reports.

This research discusses the impact of accounting conservatism, information asymmetry, and opportunistic behavior on company value, with dividend policy acting as an intervening variable. The main objective of this research is to examine the positive influence of accounting conservatism, information asymmetry and opportunistic behavior on firm value, as well as to investigate the positive impact of dividend policy indirectly on the relationship between accounting conservatism, information asymmetry and opportunistic behavior. This research is quantitative, with the use of secondary data as the type of data used. The population that is the focus of this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2015-2022 period. The results of the analysis show that accounting conservatism has a positive impact on company value, as does information asymmetry and opportunistic behavior. Apart from that, dividend policy also has a positive impact on company value and can influence the relationship between accounting conservatism, information asymmetry and opportunistic behavior.

The purpose of this study was to determine the effect of tax incentives and equity valuations on accounting conservatism. The period used in this research is 5 (five) years, starting from 2014-2018. This research is a quantitative research. The sample in this study were 18 manufacturing companies. The sampling technique used was purposive sampling technique. The analysis technique used is panel data regression analysis using Eviews 9 software. The results of variable testing (X1) show tax incentives with t-statistic value (0.459250) <t table (1.98793) and Prob value 0.6733> 0, 05, it can be concluded that the tax incentive variable in this study has no influence on accounting conservatism. The results of variable testing (X3) show equity valuation with t-statistic value (0.375505) <t table (1.98793) and Prob value 0.7082> 0.05, it can be concluded that the equity valuation variable, in this study has no effect. against accounting conservatism. The test results collectively show the F-statistic value (8.566559)> F Table (2.71) and the Prob value. (F-statistic) 0.000049 <0.05, it can be concluded that H4 is accepted, which means that the independent variables in this study consisting of tax incentives and equity valuations together have an influence on accounting conservatism.