?url_ver=Z39.88-2004&rft_id=1911031059&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PERBANDINGAN+PENERAPAN+KONSERVATISME%0D%0AAKUNTANSI+DALAM+PERSPEKTIF+POSITIVE+ACCOUNTING+THEORY+%0D%0APADA+PERUSAHAAN+BANK+UMUM+SYARIAH+DI+INDONESIA+DAN%0D%0AMALAYSIA+PERIODE+2017+%E2%80%93+2021+&rft.creator=HELFIE+SYAFILA%2C+ANNISA&rft.subject=330+Ekonomi&rft.subject=332+Ekonomi+keuangan&rft.subject=336+Keuangan+publik&rft.description=Accounting+conservatism+is+a+controversial+principle+in+the+field+of+accounting.+It%0D%0Aserves+as+a+means+to+minimize+financial+statement+manipulation%2C+yet+it+is+often%0D%0Acriticized+for+its+potential+bias+in+accurately+reflecting+the+true+conditions.+The%0D%0Aprimary+objective+of+this+research+is+to+analyze+the+impact+of+proxies+derived+from%0D%0Athe+positive+accounting+theory+on+accounting+conservatism.+The+study+is+conducted%0D%0Awithin+the+context+of+sharia+commercial+banks%2C+comparing+the+application+of%0D%0Aaccounting+conservatism+between+the+two+largest+sharia+sectors%2C+namely+Indonesia%0D%0Aand+Malaysia%2C+during+the+period+from+2017+to+2021.+The+research+sample+consists%0D%0Aof+95+sharia+commercial+banks+registered+with+the+Financial+Services+Authority+and%0D%0ABank+Negara+Malaysia.+The+research+findings+indicate+that+public+ownership+and%0D%0Amanagerial+ownership+do+not+affect+accounting+conservatism.+However%2C+factors%0D%0Asuch+as+leverage%2C+company+size%2C+and+capital+intensity+influence+on+accounting%0D%0Aconservatism+in+Indonesia.+Conversely%2C+the+study+reveals+that+company+size+does%0D%0Anot+have+an+impact+on+accounting+conservatism+in+Malaysia%2C+while+public%0D%0Aownership%2C+managerial+ownership%2C+leverage%2C+and+capital+intensity+do+influence%0D%0Aaccounting+conservatism.+Additionally%2C+there+are+differences+the+implementation+of%0D%0Aaccounting+conservatism+between+Indonesia+and+Malaysia.%0D%0A%0D%0AKeywords%3A+Public+ownership%2C+managerial+ownership%2C+leverage%2C+firm+size%2C+capital%0D%0Aintensity%2C+accounting+conservatism.+%0D%0A+%0D%0AABSTRAK+%0D%0AANALISIS+PERBANDINGAN+PENERAPAN+KONSERVATISME%0D%0AAKUNTANSI+DALAM+PERSPEKTIF+POSITIVE+ACCOUNTING+THEORY+%0D%0APADA+PERUSAHAAN+BANK+UMUM+SYARIAH+DI+INDONESIA+DAN%0D%0AMALAYSIA+PERIODE+2017+%E2%80%93+2021+%0D%0A+%0D%0AOleh+%0D%0AANNISA+HELFIE+SYAFILA%0D%0A%0D%0A+%0D%0AKonservatisme+akuntansi+adalah+prinsip+yang+kontroversial+pada+praktik+akuntansi.%0D%0APrinsip+konservatisme+dapat+digunakan+untuk+meminimalisir+adanya%0D%0Apemanipulasian+laporan+keuangan+juga+terkadang+dianggap+bias+karena+tidak+dapat%0D%0Amendeskripsikan+kondisi+yang+sebenarnya.+Tujuan+penelitian+ini+adalah+untuk%0D%0Amenganalisis+pengaruh+proksi+%E2%80%93+proksi+pada+positive+accounting+theory+terhadap%0D%0Akonservatisme+akuntansi.+Penelitian+ini+mengambil+studi+pada+bank+umum+syariah%0D%0Adengan+membandingkan+penerapan+konservatisme+akuntansi+terhadap+dua+negara%0D%0Aterbesar+dalam+sektor+syariah%2C+yaitu+Indonesia+dan+Malaysia+pada+tahun+2017+%E2%80%93%0D%0A2021.+Sampel+penelitian+adalah+bank+umum+syariah+yang+terdaftar+di+Otoritas+Jasa%0D%0AKeuangan+dan+Bank+Negara+Malaysia+dengan+jumlah+95+sampel+perusahaan.+Hasil%0D%0Apenelitian+ini+adalah+kepemilikan+publik+dan+kepemilikan+manajerial+tidak%0D%0Aberpengaruh+terhadap+konservatisme+akuntansi%2C+sedangkan+leverage%2C+ukuran%0D%0Aperusahaan%2C+dan+intensitas+modal+berpengaruh+terhadap+konservatisme+akuntansi+di%0D%0AIndonesia.+Hasil+lain+dari+penelitian+ini%2C+ukuran+perusahaan+tidak+berpengaruh%0D%0Aterhadap+konservatisme+akuntansi%2C+sedangkan+kepemilikan+publik%2C+kepemilikan%0D%0Amanajerial%2C+leverage%2C+dan+intensitas+modal+berpengaruh+terhadap+konservatisme%0D%0Aakuntansi+di+Malaysia.+Serta+terdapat+perbedaan+penerapan+konservatisme%0D%0Aakuntansi+di+Indonesia+dan+Malaysia.%0D%0A%0D%0AKata+Kunci+%3A+Kepemilikan+publik%2C+kepemilikan+manajerial%2C+leverage%2C+ukuran%0D%0Aperusahaan%2C+intensitas+modal%2C+konservatisme+akuntansi.%0D%0A%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2023-07-21&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F74401%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F74401%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F74401%2F3%2FSKRIPSI%2520FULL%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++HELFIE+SYAFILA%2C+ANNISA++(2023)+ANALISIS+PERBANDINGAN+PENERAPAN+KONSERVATISME+AKUNTANSI+DALAM+PERSPEKTIF+POSITIVE+ACCOUNTING+THEORY+PADA+PERUSAHAAN+BANK+UMUM+SYARIAH+DI+INDONESIA+DAN+MALAYSIA+PERIODE+2017+%E2%80%93+2021.++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F74401%2F