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Nugraheni, Agustina Prativi
Department Of Accounting, Faculty Of Economics, Universitas Tidar, Central Java
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

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Journal : IJMA

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Effect of Capital Structure, Audit Quality and Company Profitability on Accounting Conservatism Iswanaji, Chaidir; Nugraheni, Agustina Prativi
IJMA (Indonesian Journal of Management and Accounting) Vol 4, No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2023.4(1).27-37

Abstract

This study aims to examine several factors that are thought to affect accounting conservatism, namely Capital Structure, Audit Quality, and Company Profitability. This study uses quantitative methods. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange. The sample selection technique is based on purposive sampling. The analytical method used in this study is panel regression, which is a combination of cross-sectional data and time-series data. The results showed that the capital structure variable had no effect on accounting conservatism with a value of 0.1136 > 0.05, then the audit quality variable had a significant effect on accounting conservatism with a value of 0.0014 < 0.05, and the company's profitability variable has no effect on accounting conservatism with a value of 0.9068 > 0.05. Based on the results of the Simultaneous Test that the independent variables namely Capital Structure, Audit Quality, and Company Profitability together have a significant effect on accounting conservatism with a Prob value (F-statistic) of 0.007847 <0.05
Co-Authors Adillia Ockta Alex Johanes Simamora Alinda Rahmawati Kusuma Dewi Annisa Rahma Fadhila Atika, Nur Aulia, Erlinda Nur Budi Hartono Chaidir Iswanaji Diah Agustina Prihastiwi Dini, Maya Endang Kartini Endang Kartini Panggiarti Endang Kartini Panggiarti Erlinda Nur Aulia, Erlinda Eva Wulandari Fermina Julian Ade Purwanto Ghina Fitri Ariesta Susilo Ghina Fitri Ariesta Susilo Hapsari, Martania Dwi Indri Adinda Asha Iswanaji, Chaidir Jonathan Vittorio Ega Sujono Kurnia Ratna Sari Kurniawan, Ferdi Rahmat Kusuma Dewi, Alinda Rahmawati Laily Nur Fitriani Mabruri, Muhammad Manurung, Herlina Maya Dini Mila Jumrotun Wahida Nibras Anny Khabibah Nur Cahyonowati Nuri Syifa' An Nur Nuwun Priyono Octavia Lhaksmi Pramudyastuti Octavia Lhaksmi Pramudyastuti Octisari, Sully Kemala Pramudyastuti, Octavia Lhaksmi Ria Astri Yani Risma Wira Bharata RISMA WIRA BHARATA Rusma Rizal Sabrina, Nayla Sekar Kinasih, Era Agustin Silvia Melina Wati Siti Afidatul Khotijah Siti Afidatul Khotijah Siti Afidatul Khotijah, Siti Afidatul Siti Arifah Siti Muthoharoh Siti Muthoharoh, Siti Siti Rokhaniyah Sitoresmi, Mumpuni Wahyudiarti Sofi Agustina Suci Nasehati Sunaningsih Suci Nasehati Sunaningsih Suci Nasehati Sunaningsih Suci Nasehati Sunaningsih Suci Nasehati Sunaningsih1 Sulistiyono, Zulkifli Susilo, Ghina Fitri Ariesta Utami, Anindya Rifka Utpala Rani Utpala Rani Utpala Rani Utpala Rani