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All Journal Jurnal Aktiva : Riset Akutansi dan Keuangan
Prathamy, Zahra
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Economics, Econometrics & Finance

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Pengaruh Leverage, Likuiditas, dan Intensitas Modal Terhadap Konservatisme Akuntansi Pada PT Gudang Garam Tbk agustina, alin; Prathamy, Zahra; Moozanah, Siti; Juniarso, Andy
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 3 No 1 (2021): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v3i1.86

Abstract

In presenting financial statements, it is necessary to apply conservation accounting. Because to apply management flexibility in presenting financial statements. In writing this paper, the author raises a handful of discussions regarding the effect of leverage, liquidity and capital intensity on accounting conservation in an industry engaged in the tobacco sector. The method used in this research is a quantitative research method with secondary data obtained from the financial statements of the company PT Gudang Garam, Tbk in the 2018-2020 period. Techniques taken in collecting company data are documentation techniques and secondary data. In this study, the sample used was purposive sampling method, the aim was to obtain a representative sample based on predetermined criteria. The results obtained in this study indicate that liquidity does not have a significant effect on accounting conservatism. In a study that was conducted using only 3 periods, the authors hope that future research can carry out research in a wider period and with a larger company reach.
Co-Authors agustina, alin Juniarso, Andy Moozanah, Siti