This study aims to analyze the effect of privatization (go public) and corporate governance on the level of accounting conservatism in state-owned public sector enterprises (SOEs). Using a research sample of SOEs that have been privatized and not privatized in Indonesia in the period 2010–2014 or as many as 224 firm-years, the results of this study indicate that although there is a tendency to increase accounting conservatism in SOEs, this is not solely due to privatization of SOEs, but more due to improved corporate governance in SOEs in Indonesia. Therefore, this study has implications for the Government and other parties involved in the management of SOEs, so that they will prioritize increasing the implementation of good governance rather than privatization, especially in order to improve the quality of financial reporting in SOEs in Indonesia.

中文翻译：

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私有化和公司治理对国有企业会计稳健性的影响

本研究旨在分析私有化（上市）和公司治理对国有公共部门企业（SOE）会计稳健性水平的影响。使用印度尼西亚在 2010-2014 年期间或多达 224 个公司年期间已私有化和未私有化的国有企业的研究样本，本研究的结果表明，尽管国有企业的会计保守主义有增加的趋势，但不仅仅是因为国有企业的私有化，更多是因为印度尼西亚国有企业的公司治理得到改善。因此，本研究对政府和参与国有企业管理的其他各方具有影响，使他们将优先加强良好治理的实施而不是私有化，特别是为了提高印度尼西亚国有企业的财务报告质量。