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Windari, Windari
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Journal : Jurnal Akuntansi Syariah

 1 
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PENERAPAN KONSERVATISME DALAM AKUNTANSI PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Replita, Replita; Windari, Windari; Hasibuan, Lismawati; Maha, Ninka Mala
Jaksya: Jurnal Akuntansi Syariah Vol 1, No 1 (2023): Jaksya : Jurnal Akuntansi Syariah
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v1i1.7583

Abstract

The purpose of this study is to test and analyze influence Managerial Ownership Structure, Public Ownership Structure, Structure Institutional Ownership, Company Size, Partial good leverage and simultaneously against Conservatism in Sub-Sector Companies Automotive and Components on the Indonesia Stock Exchange (IDX). Research population is a manufacturing company listed on the Indonesia Stock Exchange Selection of research samples using purposive sampling method with predetermined criteria. Based on those criteria, obtained a sample of 10 companies over a three-year period Observation. The data used is secondary data. Research using multiple linear regression analysis and hypothesis testing using test t, F test, and coefficient of determination test. The results showed that the factors that influenced a significant positive to accounting conservatism is the ownership structure managerial, public ownership structure, and company size. While the factor others such as institutional ownership structure and leverage have no effect significant to accounting conservatism.
Co-Authors Abdul Nasser Hasibuan Abdul Razak, Dzulasjastri Ahmad Ramadhan Alfadri, Ferri Ali Hardana Annam, Rahmad Azhari Akmal Tarigan Berlian, Siti Damayanti, Ayu Dewi Mayangsari Duma, Duma Fitrah Fitrah, Fitrah Hamna, Fitri Harahap, Halimatussadiah Hasibuan, Lismawati Iltiham, Muhammad Fahmul Lestari, Sry M. Ridwan Maha, Ninka Mala Marini Susanti Hamidun Masra Latjompoh Muhammad Arif Muhammad Nizar Mujahidah, Sa'adah Nasution, Elga Nasution, Ja'far Novita Sari Permatasasri, Indah R Hutagalung, Muhammad Wandisyah Rashed, Azhar Rashed Replita, Replita Ritonga, Budi Yanti Ruslina Dwi Wahyuni Sari, Heny Purnama Sarmiana Batubara SIREGAR, BUDI GAUTAMA Siregar, Zein Armila Sulaiman Efendi Siregar Tussadiah, Halima Wandisyah R Hutagalung, Muhammad Wiyani, Novan Ardiy Yumiati