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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) IJBE (Integrated Journal of Business and Economics) Kompartemen : Jurnal Ilmiah Akuntansi Inovator : Jurnal Manajemen MONETER Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Manajemen Strategi dan Aplikasi Bisnis Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Oikonomia: Jurnal Manajemen eCo-Fin Jurnal Ekonomika Manajemen Dan Bisnis Moneter : Jurnal Keuangan dan Perbankan JEBD Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Journal of Business Economics and Management Jurnal Pengabdian Nusantara Manager : Jurnal Ilmu manajemen Jurnal Ilmiah Ekonomi dan Keuangan
Denia Maulani
Universitas Ibn Khaldun Bogor
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Pengaruh Debt Covenant, Company Growth, Invesment Opportunity Set dan Dividend Payout Ratio Terhadap Konservatisme Akuntansi Desmy Riani; N.A. Rumiasih N.A. Rumiasih; Dini Ratnawati; Denia Maulani
Kompartemen : Jurnal Ilmiah Akuntansi Vol. 21 No. 1 (2023): KOMPARTEMEN, Vol 21 No 1, Maret 2023
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i1.15511

Abstract

The purpose of this study is to analyze the effect of Debt Covenant, Company Growth, Investment Opportunity Set and Dividend Payout Ratio on Accounting Conservatism in Finance companies in the banking sub-sector listed on the Indonesia Stock Exchange in the 2016-2021 period. The determination of the sample uses the purposive sampling method, which is a sampling method based on predetermined criteria. The technical data analysis used is descriptive statistical analysis and multiple linear regression analysis using Eviews 12. The result of this study is that the data shows that partially company growth has a positive and significant effect, the investment opportunity set has no negative and significant impact. The debt covenant and dividend payout ratio have no effect and are not significant to accounting conservatism. And simultaneously independent variables are influential and significantly absorb accounting conservatism.
Co-Authors ., Rachmatullaily Adawiyah, Siti Robiatul Aditya Pratama, Gilang Ahmad Fauzan Alfarizy, M. Farhan Aliyah, Hikmatul Anak Agung Dewi Megawati Arfa Maynanda Artasya, Andini Nabilah Azolla Degita Azis Bimo, Widhi Aryo Chayati, Nurul Desmy Riani Dewi Megawati diah ayu Diah Yudhawati Dian Kurniawati Dian Kurniawati Dini Ratnawati Ecin Kuraesin Fitriani, Melinda Gilang Febrian Adha Hanifan, M. Zakie Hannisa Rahmaniar Hannisa Rahmaniar Hasnin Hendri Maulana Hikmatul Aliyah Hurriyaturrohman Hurriyaturrohman Imas Nur Fadilah Indupurnahayu Istirhamiyah, Siti Komalasari Kurniawan, Fero M. Imam Sundarta Marlina, Asti Marwah Marwah Muhamad Azis Firdaus Muhamad Daffa Islami Sawal Muhammad Farhan Muhammad Farhan Muhammad Iqbal Muhammad Iqbal Muhammad Reza Muhammad Zakie Hanifan Mulyana, Muhammad Ugi N. A. Rumiasih N.A. Rumiasih N.A. Rumiasih Nora Azmia Nugroho, Agung Nurhayati, Immas Octavya, Vera Dwi Oktaviani, Sita Patria Laksamana Puspita Sari Rachmatullaily Tinakartika Rinda Rahmah Hermawan, Siti Nabila Ramdani, Ali Nurdin Ratnawati, Dini Renea Shinta Aminda Rian Sopian Rinda, Rachmatullaily Tina Kartika Rumiasih, NA. Rumiasih, Neng Aas Salamah, Defina Hantin Fikri Salsa Billa Hasfan Saputra, Andika Guruh Septiyani, Fitria Ika Sopian, Rian Supramono Syahdiany, Geny Syahrum Agung Tidokartika, Shinta Arum Titing Suharti Widhi Ariyo Bimo Yenti, Deni Rahma