PERSISTENSI LABA DAN KONSERVATISME AKUNTANSI SEBELUM DAN SELAMA COVID-19
Keywords:
Ernings persistence, accounting conservatism, COVID-19 pandemic, positive accounting thoery, signal theoryAbstract
Abstract: this study aims to provide a view and analysis of the difference of earnings persistence and accounting conservatism before and during the pandemic. The object of this research includes all food and beverage companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2020. The samples consist of 15 companies selected from 32 companies through purposive sampling method. The hypotheses were tested by paired sample t-test, and the data were analyzed by a comparative method utilizing SPSS software. The test results indicated that there was a significant difference of earnings persistence before and during the COVID-19 pandemic, but this was not the case for accounting conservatism that remained relatively constant during the pandemic.
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