The Implication of Opportunistic Behavior Towards A Financial Report Conservatism (A Study of Banking CompanyGo-Public at BEI)

Novi Darmayanti, Nur Suci Mei


The aim of this study is(1) to examine the accounting conservatism from its upside parts, especially on its relation with debt contract and dividend payments; (2) to examine the phenomenon of debt contract and dividend payments that potentially generates opportunistic behavior regarding the dividend policy. An analysis unit is a banking company that go-public at IDX during 2011-2012. The Implication for Business Practices/Practical Contribution (1) A manager is able to consider the decision-making, particularly related with opportunistic behavior, towards financial report conservatism, (2) An accountant tends to be more conservative in making and presenting the financial report based on Indonesian Accounting Standard (IAS). Theoretical Contribution this study contributes to Market Based Accounting Research.


conservatism; opportunistic behavior; dividend

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