Board of Director Characteristics, Institutional Ownership, and Accounting Conservatism

One of the determinants of conservatism is Board of Directors (BoD) characteristics. Several studies have examined the relationship between board characteristics and accounting conservatism. Nonetheless, previous empirical findings show heterogeneous and inconclusive results. This study ai...

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Autores principales:	Ni Wayan Rustiarini, Agus Wahyudi Salasa Gama, Desak Nyoman Sri Werastuti
Formato:	article
Lenguaje:	EN
Publicado:	Ikatan Akuntan Indonesia 2021
Materias:	accounting conservatism board of directors institutional ownership Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/3acc527fd07144f1915dd0d37ef4d045
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spelling	oai:doaj.org-article:3acc527fd07144f1915dd0d37ef4d0452021-11-10T04:03:32ZBoard of Director Characteristics, Institutional Ownership, and Accounting Conservatism10.33312/ijar.5352086-68872655-1748https://doaj.org/article/3acc527fd07144f1915dd0d37ef4d0452021-05-01T00:00:00Zhttps://ijar-iaikapd.or.id/index.php/ijar/article/view/535https://doaj.org/toc/2086-6887https://doaj.org/toc/2655-1748One of the determinants of conservatism is Board of Directors (BoD) characteristics. Several studies have examined the relationship between board characteristics and accounting conservatism. Nonetheless, previous empirical findings show heterogeneous and inconclusive results. This study aims to prove the role of board characteristics, namely board female, board expertise, board overconfidence, and board size in accounting conservatism. This study also examines institutional ownership as moderating variable. This research was conducted on 118 manufacturing companies for three periods, namely 2017-2019. The data analysis technique used is Partial Least Square. The test results prove that board female and board expertise increase accounting conservatism, while board overconfidence reduces conservatism. However, there is no relationship between board size and accounting conservatism. This study also indicates that institutional ownership strengthens the relationship between board females and board expertise to accounting conservatism. Contrary, institutional ownership fails as moderating variable between board size and accounting conservatism relationship. In testing the board overconfidence variable, the percentage of institutional ownership variable cannot be a moderating variable. Nevertheless, the interaction between board overconfidence and the number of institutional investors has a negative effect on accounting conservatism. Ni Wayan RustiariniAgus Wahyudi Salasa GamaDesak Nyoman Sri WerastutiIkatan Akuntan Indonesiaarticleaccounting conservatismboard of directorsinstitutional ownershipAccounting. BookkeepingHF5601-5689ENThe Indonesian Journal of Accounting Research, Vol 24, Iss 2, Pp 289-320 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	accounting conservatism board of directors institutional ownership Accounting. Bookkeeping HF5601-5689
spellingShingle	accounting conservatism board of directors institutional ownership Accounting. Bookkeeping HF5601-5689 Ni Wayan Rustiarini Agus Wahyudi Salasa Gama Desak Nyoman Sri Werastuti Board of Director Characteristics, Institutional Ownership, and Accounting Conservatism
description	One of the determinants of conservatism is Board of Directors (BoD) characteristics. Several studies have examined the relationship between board characteristics and accounting conservatism. Nonetheless, previous empirical findings show heterogeneous and inconclusive results. This study aims to prove the role of board characteristics, namely board female, board expertise, board overconfidence, and board size in accounting conservatism. This study also examines institutional ownership as moderating variable. This research was conducted on 118 manufacturing companies for three periods, namely 2017-2019. The data analysis technique used is Partial Least Square. The test results prove that board female and board expertise increase accounting conservatism, while board overconfidence reduces conservatism. However, there is no relationship between board size and accounting conservatism. This study also indicates that institutional ownership strengthens the relationship between board females and board expertise to accounting conservatism. Contrary, institutional ownership fails as moderating variable between board size and accounting conservatism relationship. In testing the board overconfidence variable, the percentage of institutional ownership variable cannot be a moderating variable. Nevertheless, the interaction between board overconfidence and the number of institutional investors has a negative effect on accounting conservatism.
format	article
author	Ni Wayan Rustiarini Agus Wahyudi Salasa Gama Desak Nyoman Sri Werastuti
author_facet	Ni Wayan Rustiarini Agus Wahyudi Salasa Gama Desak Nyoman Sri Werastuti
author_sort	Ni Wayan Rustiarini
title	Board of Director Characteristics, Institutional Ownership, and Accounting Conservatism
title_short	Board of Director Characteristics, Institutional Ownership, and Accounting Conservatism
title_full	Board of Director Characteristics, Institutional Ownership, and Accounting Conservatism
title_fullStr	Board of Director Characteristics, Institutional Ownership, and Accounting Conservatism
title_full_unstemmed	Board of Director Characteristics, Institutional Ownership, and Accounting Conservatism
title_sort	board of director characteristics, institutional ownership, and accounting conservatism
publisher	Ikatan Akuntan Indonesia
publishDate	2021
url	https://doaj.org/article/3acc527fd07144f1915dd0d37ef4d045
work_keys_str_mv	AT niwayanrustiarini boardofdirectorcharacteristicsinstitutionalownershipandaccountingconservatism AT aguswahyudisalasagama boardofdirectorcharacteristicsinstitutionalownershipandaccountingconservatism AT desaknyomansriwerastuti boardofdirectorcharacteristicsinstitutionalownershipandaccountingconservatism
_version_	1718440640270827520

Board of Director Characteristics, Institutional Ownership, and Accounting Conservatism

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