Determinant Factors of Accounting Prudence: Bond Ratings, Bondholders-Shareholders Conflict, Political Costs, and Bonus Plans
Keywords:
Accounting Prudence, Bond Rating, Bondholders, Shareholders Conflict, Political CostAbstract
This research is quantitative research which aims to determine the influence of Bond Ratings, Bondholders-Shareholders Conflict, Political Costs, and Bonus Plans on Accounting Prudence. The population in this research is financial companies in the banking and financing services subsector listed on the Indonesia Stock Exchange in 2020-2022. The sample selection in this research used a purposive sampling technique so that the research sample consisted of 23 companies. The analytical method used is panel data regression analysis using the Eviews 12 program. The research results show that Bondholders-Shareholders Conflict and Political Cost have a significant influence on Accounting Prudence, while Bond Ratings and Bonus Plans have no effect on accounting Prudence. Research on accounting prudence is still very limited for the banking and service finance sectors so it is important to research. Research implications are used by policy makers and entities for business decision.
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