THE TOPIC OF ACCOUNTING CONSERVATISM IN ACCOUNTING LITERATURE IN INDONESIA: A BIBLIOGRAPHY
Abstract
This study wants to enrich the literature on accounting conservatism by classifying research that discusses accounting conservatism in Sinta 2 and 3 accredited journals during the 2010-2019 period. This study uses 39 articles as a sample obtained by inputting "conservatism" or "accounting conservatism" on the Sinta portal. This study classifies articles into three categories, namely the name of the journal, year of publication, and the research method used. The results showed that of the 39 articles discussing accounting conservatism published in 17 accredited Sinta 2 and Sinta 3 journals during the 2010-2019 period or 10 years, the Accounting EJournal was the journal that published the most articles, namely 16 articles or 41.03 % of articles studied were from Accounting E-Journals. The topic of antecedents is the most frequently used topic, which is 25 articles or 64%, while the topic of Consequences is used in 14 articles or 36% of all articles studied, and it can be concluded that 2015 was the year in which there were 10 articles discussing accounting conservatism. Alternatively, 26% of all articles were studied. It can also be concluded that all articles or as many as 100% of the articles studied used analytical methods.
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References
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