PENGUKURAN KONSERVATISME AKUNTANSI: SEBUAH LITERATUR REVIEW
DOI:
https://doi.org/10.32897/jsikap.v5i2.515Keywords:
Konservatisme Akuntansi, Pengukuran, Net AssetsAbstract
Penelitian ini bertujuan untuk mengetahui perkembangan alat ukur konservatisme akuntansi yang digunakan dalam oleh para ahli. Metode yang digunakan yaitu metode analisis deskriptif. Hasil penelitian menunjukan bahwa alat ukur yang biasa digunakan dalam konservatisme akuntansi yaitu pengukuran net assets, pengukuran earning and accruals, dan pengukuran earning/stock return relation. Penelitian ini diharapkan dapat memberikan kontribusi dalam perkembangan alat pengukuran konservatisme akuntansi
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