Articlegold2018

Faktor-faktor yang mempengaruhi konservatisme akuntansi

Maria Oktavia Elizabeth Sinambela · Luciana Spica Almilia

57 citations0/0 files storedJurnal Ekonomi dan Bisnis

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Corporate Governance and Financial Management

Abstract

Tujuan penelitian ini adalah menguji pengaruh faktor ukuran perusahaan, risiko perusahaan, intensitas modal, pajak, komite audit, kepemilikan manajerial dan risiko litigasi terhadap konservatisma akuntansi. Data penelitian ini adalah data sekunder dari Bursa Efek Indonesia dan data harga saham harian dari Yahoo Finance. Sampel penelitian ini adalah 192 data observasi. Pengujian penelitian menggunakan statistik deskriptif, asumsi klasik dan regresi linier berganda. Hasil penelitian menunjukkan bahwa ukuran perusahaan, risiko perusahaan, risiko perusahaan, risiko litigasi, debt covenant, komite audit, kepemilikan manajerial tidak memiliki pengaruh terhadap konservatisma akuntansi. Variabel pajak dan intensitas modal berpengaruh negative terhadap konservatisma akuntansi.

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References

2008Managerial Ownership and Accounting Conservatism 2008Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism*2011Institutional ownership and conservatism 2007The Effects of Contracting, Litigation, Regulation, and Tax Costs on Conditional and Unconditional Conservatism: Cross-Sectional Evidence at the Firm Level 2018Corporate governance mechanisms and accounting conservatism: evidence from Egypt 2009What affects accounting conservatism: A corporate governance perspective 2011Accounting conservatism and voluntary corporate governance mechanisms by Australian firms

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2021Pengaruh Leverage, Growth Opportunity, Ukuran Perusahaan dan Intensitas Modal terhadap Konservatisme Akuntansi 2021Pengaruh Intensitas Modal, Financial Distress, Insentif Pajak dan Risiko Litigasi terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020 2020Analisis Faktor-Faktor yang Memengaruhi Konservatisme Akuntansi

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