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Ferdawati Ferdawati
Jurusan Akuntansi Politeknik Negeri Padang
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Journal : Jurnal Ilmiah Raflesia Akuntansi

 1 
Analisis Faktor-Faktor Yang Mempengaruhi Prinsip Prudence Akuntansi Pada Perusahaan Sektor Finansial Yang Tercatat Di Bursa Efek Indonesia tahun 2020-2022 Windiani, Titik; Ananto, Rangga Putra; Ferdawati
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

This research aims to determine the effect of independent commissioners, institutional ownership, audit quality, litigation risk, capital intensity, fair value intensity, profitability and company size on prudence accounting. Population in this study is the financial sector listed on the Indonesia Stock Exchange in 2020-2022. Purposive sampling method was used to determine the research sample so that a sample of 193 observations was obtained. Hypothesis testing using multiple linear regression analysis. The data is processed using the SPSS v.25 application. The results showed that litigation risk, capital intensity and profitability affect accounting prudence. Independent commissioners, institutional ownership, audit quality, fair value intensity and company size have no effect on accounting prudence. Simultaneously, independent commissioners, institutional ownership, audit quality, litigation risk, capital intensity, fair value intensity, profitability and company size affect prudence accounting.
Co-Authors Afridian Wirahadi Ahmad Alifian Riza Ahmad Ananto, Rangga Putra Andriana, Dita Anggi Eka Putri Armel Yentifa Ashari, Hari Aulia Fatmawati Aulia Ramadia, Anggun Cut Muthia Kesuma Hayati Desi Handayani Devi Indah Sari DITA ANDRIANA Eka Siskawati Elfitri Santi Elina Febrianti Eliyanora Fera Sri Yunianti Fera Sriyunianti Firman Surya Fitra Oliyan Gustati Gustati Haslina, Welsi Haykal, Muhammad I Gusti Bagus Wiksuana Josephine Sudiman Mustika, Rasyidah Nurul Fauzi Rahma Febrina Randy Heriyanto Reni Endang Sulastri Reni Endang Sulastri Reno Fithri Meuthia Reno Fithri Meuthia Riza Meilani Roskha Safira, Mitha Rahayu SRI RAHAYU Sri Salvina Devi Maharani Syafira Ramadhea Jr Tesa Rahmita Ulfi Maryati Wahyu Saputra, Arif Welsi Haslina Windiani, Titik Yossi Septriani Yossi Septriani Yusnani Yusnani