ANALYSIS OF INFLUENCE FACTORS ACCOUNTING CONSERVATISM
Dublin Core
Title
ANALYSIS OF INFLUENCE FACTORS ACCOUNTING CONSERVATISM
Subject
Accounting conservatism, Financial distress, Growth opportunities, Good
corporate governance
corporate governance
Description
This study aimed to determine the effect of financial distress, growth opportunities,
institutional ownership, managerial ownership, profitability, leverage, and
company size on accounting conservatism. The samples used in this study were
companies in the consumer non-cyclical sector in the food & staples retailing,
beverages, and processed foods sub-sector in 2017-2021, with 100 samples. The
data analysis technique used is panel data regression analysis. Using three stages
of the test, namely the preliminary test, which will determine the model used
through the chow test, the Breush test and pagan Lagrangian multiplier, and the
Hausman test. Based on the results of the three preliminary tests, this research
will use a random effect model to examine the relationship between variables.
Then the diagnostic tests, namely heteroscedasticity, and autocorrelation, are
continued with hypothesis testing. The results of this study indicate that the
variables of financial distress, profitability, and leverage positively affect
accounting conservatism. At the same time, growth opportunities variables,
institutional ownership, managerial ownership, and company size do not affect
accounting conservatism.
institutional ownership, managerial ownership, profitability, leverage, and
company size on accounting conservatism. The samples used in this study were
companies in the consumer non-cyclical sector in the food & staples retailing,
beverages, and processed foods sub-sector in 2017-2021, with 100 samples. The
data analysis technique used is panel data regression analysis. Using three stages
of the test, namely the preliminary test, which will determine the model used
through the chow test, the Breush test and pagan Lagrangian multiplier, and the
Hausman test. Based on the results of the three preliminary tests, this research
will use a random effect model to examine the relationship between variables.
Then the diagnostic tests, namely heteroscedasticity, and autocorrelation, are
continued with hypothesis testing. The results of this study indicate that the
variables of financial distress, profitability, and leverage positively affect
accounting conservatism. At the same time, growth opportunities variables,
institutional ownership, managerial ownership, and company size do not affect
accounting conservatism.
Creator
Tegar Pramana, Iwan Fakhruddin,) Hadi Pramono, Ira Hapsari
Source
https://jurnal.stie-aas.ac.id/index.php/IJEBAR
Date
2023
Contributor
peri irawan
Format
pdf
Language
english
Type
text
Files
Citation
Tegar Pramana, Iwan Fakhruddin,) Hadi Pramono, Ira Hapsari, “ANALYSIS OF INFLUENCE FACTORS ACCOUNTING CONSERVATISM,” Repository Horizon University Indonesia, accessed April 21, 2025, https://repository.horizon.ac.id/items/show/7549.