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Astarini Sameh M. Chih-Wei

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C. Previous Research

Table 2.1 Previous Research No Researcher Year Title Methodology Result Similarities Differences 1 Guna and Herawaty 2010 Pengaruh Mekanisme Corporate Governance, Independensi Auditor, Kualitas Audit dan Faktor Lainnya Terhadap Manajemen Laba Corporate governance mechanism , Leverage and profitability Earning management Auditor Independence, Size of the Company . Audit Quality, Leverage and profitability Variable institutional ownership, managerial ownership, audit committees, board independent and auditor independence has no effect on earnings management. While variable leverage and audit quality effect on earnings management.

2. Astarini

2011 Analisis Faktor-Faktor Yang Mempengaruh i Pilihan Perusahaan Terhadap Konservatisme Akuntansi Accounting conservatis m, Managerial ownership dan growth opportunitie s Debt covenant Managerial ownership and debt covenant has significant effect on accounting conservatism but growth opportunities has no effect on accounting conservatism.

3. Sameh M.

Reda Reyad, 2012 Accounting Conservatism and Auditing Quality : an Applied Study On Egyptian Corporation Accounting conservatis m Audit quality There is positive impact of accounting conservatism because of audit quality

4. Chih-Wei

Peng and Mei-Ling Yang 2014 The Effect of Corporate Social Performance on Financial Performance: The Moderating Effect of Ownership Concentratio n sales growth Corporate social performance CSP and profitability The results of the empirical analysis provide firm support for the idea that the divergence between control rights and the cash flow rights of controlling owners negatively moderates the link between social and short- and long-run FP. 22 No Researcher Year Title Methodology Result Similarities Differences 5. Luh putu kusuma dewi, et al 2014 Faktor-faktor yang berpengaruh terhadap konservatism e pada perusahaan manufaktur di BEI Growth opportunitie s Litigation risk, debt contract, tax and structure of ownership. The results showed that 1 the risk of litigation has significant effect negative towards conservatism accounting 2 tax positive significant effect the accounting conservatism, 3 the contract of debt or leverage effect negative not significant to accounting conservatism, 4 the ownership structure no significant positive effect on accounting conservatism, 5 growth opportunities not significant positive effect on accounting conservatism, and 6 the risk of litigation, tax debt contracts, ownership structure, and growth opportunities significant positive effect on accounting conservatism . 6 Ika ria padmawati and Fachrurrozi e 2015 Pengaruh mekanisme good corporate governance dan kualitas audit terhadap tingkat konservatism e akuntansi Good corporate governance, and sales growth Audit quality and profitability Based on the results and conclusions research shows managerial ownership, independent commissioner has no effect on accounting conservatism. sales growth has Positive effect on accounting conservatism. Profitability and audit quality negatively affect accounting conservatism Source : Data Processed 23

D. Framework and Hypotesis

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