ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PENERAPAN KONSERVATISME AKUNTANSI
DOI:
https://doi.org/10.33061/jeku.v21i3.6902Abstract
This study aims to examine the factors that influence accounting conservatism in food sector manufacturing companies on the Indonesia Stock Exchange (2018-2020). The factors tested are leverage ratio, firm size, capital intensity, and managerial ownership. This study uses 15 food sector manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period as research samples. Hypothesis testing uses the 2018-2020 regression analysis model to test the leverage ratio, firm size, capital intensity, and managerial ownership on accounting conservatism. The results show that firm size, capital intensity and managerial ownership have a positive effect on accounting conservatism, while the leverage ratio has a negative effect. against accounting conservatism.
Keywords: leverage ratio, firm size, capital intensity, managerial ownership.
Downloads
Published
Issue
Section
License
Copyright (c) 2022 Muhammad Ridho, Dwi Arianto
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Authors who publish this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors can separately make additional contractual arrangements for non-exclusive distribution published by the journal (e.g., publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are allowed and encouraged to send their work via online (e.g., in the institutional repositories or their website) after published by the journal.
