Keterbatasan Penelitian

5.2. Keterbatasan Penelitian

Pada penelitian ini tidak tertutup kemungkinan terjadi kesalahan yang menyebabkan hasil penelitian ini tidak dapat digeneralisasi. Beberapa keterbatasan penelitian ini adalah: (1) Perioda pengamatan yang pendek tidak bisa menunjukkan understatement aktiva bersih dan laba yang sistematik atau relatif permanen sebagai hallmark konservatisma dengan lebih baik. Hal ini disebabkan penelitian ini mencoba menghubungkan dengan GCG yang masih baru sehingga sampel yang digunakan adalah yang memenuhi kriteria tersebut,

(2) Jumlah sampel terbatas pada perusahaanmanufaktur saja, sehingga tidak dapat dilakukan perbandingan jenis industri yang menerapkan konservatisma akuntansi, (3) Penelitian ini tidak menguji semua variabel yang termasuk dalam (2) Jumlah sampel terbatas pada perusahaanmanufaktur saja, sehingga tidak dapat dilakukan perbandingan jenis industri yang menerapkan konservatisma akuntansi, (3) Penelitian ini tidak menguji semua variabel yang termasuk dalam

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