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All Journal Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi
Dina Apriana
Universitas Panca Bhakti
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Determinan Konservatisme Akuntansi pada Perusahaan Terindeks LQ45 Dina Apriana; Risal Risal; Sartono Sartono; Reni Dwi Widyastuti; Renny Wulandari
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/qxk9g365

Abstract

This study aims to explore how independent commissioners, leverage, audit committee meeting frequency, financial distress, and firm size influence accounting conservatism. The research population consists of companies listed in the LQ45 index, with a sample of 23 firms selected through purposive sampling. The data were processed and analyzed using multiple linear regression techniques. The findings reveal that, on a partial basis, independent commissioners have a significant negative impact on accounting conservatism, while firm size shows a significant positive effect. In contrast, leverage, the frequency of audit committee meetings, and financial distress do not have a statistically significant influence on the level of accounting conservatism.
Co-Authors Reni Dwi Widyastuti Renny Wulandari Sartono Sartono