DETERMINASI PENERAPAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI

DETERMINASI PENERAPAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI

financial distress, company growth, investment opportunity set, leverage, managerial ownership
structure

Accounting conservatism is a principle of prudence in reporting financial statements by slowing down the recognition of income and assets and accelerating the recognition of costs. This study aims to prove empirically that financial distress, company growth, investment opportunity sets, leverage, and managerial ownership structures are the determinants of the application of accounting conservatism. The research data is obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Determination of the research sample using purposive sampling method. The sample used was 34 companies with 102 units of analysis. The data analysis method used multiple regression analysis with SPSS 21 for windows as a tool. The test results show that leverage and managerial ownership structure are determinants of accounting conservatism, while financial distress, company growth, and investment
opportunity sets are not.

Yuli Tri Cahyono, Ega Nur Prahesti

http://jam.stieykpn.ac.id/index.php/jam/issue/view/141

STIE YKPN Yogyakarta

Desember 2021

Sri Wahyuni

P ISSN 2621-7031
E ISSN 2621-704X

PDF

Indonesian

Text

Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2021