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Journal : Phinisi Applied Accounting Journal

The Effect of Company Size on Accounting Conservatism in Manufacturing Companies Listed on the Indonesia Stock Exchange Banggu, Hafrida; Dunakhir, Samirah; Hamzah, Hajrah
Phinisi Applied Accounting Journal Vol 1, No 2 (2023): OCTOBER
Publisher : Universitas Negeri Makassar

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Abstract

This study aims to determine whether the effect of company sizeĀ  on accounting conservatism in manufacturing companies listed on the Indonesia Stock Exchange. The population in this study is pharmaceutical companies listed on the Indonesia Stock Exchange, while the sample in this study consists of 11 companies listed on the Indonesia Stock Exchange and published complete financial statements during the 2019-2021 period. The results of this data analysis study show that a simple linear regression test shows that a constant value of 10,193 means that if the size of the company is zero, then accounting conservatism in Pharmaceutical Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019-2021 is 10,193. The regression coefficient value of 0.937 means that if the company size variable increases by 1%, accounting conservatism in Pharmaceutical Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange increases by 0.937. The results of the t-test obtained a sig value of 0.000 < 0.05, so it can be concluded that the size of the company has a significant effect on accounting conservatism in pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The results of coefficient determination get a value of 0.387 / 38.7 percent, this means that the size of the company has a contribution or influence on accounting conservatism in pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021 by 38.7 percent.
Co-Authors Abduh, Amirullah Abdul Rijal Abdullah, Faiz Asrori Abdullah, Muh. Ridwan Rafi Al Ansari, Andi Khafifah Khairun Aldayanti, Nur Amaliah, Mufidah Amaliah, Musdalifah Aminuddin, Andi Nurannisa Putri Amiruddin Tawe Andani, Wanda Anwar Ramli Anwar Rauf Anwar, Azwar Ardhiyah Regita Iriani Ariyani, Fadila Asrianto Asrianto Aulia Fahrunnisaa Ichwan Auliyah, Ayu Ayu Auliyah Azis, Fajriani Azwar Anwar Azwar Anwar Banggu, Hafrida Basri Bado Basri Bado, Basri Dahlan, Lukman Dhiyaulrizq, Ghina Azhzhahra Diawanti H, Ilya Amalia Diawanti, Ilya Amalia Dini Asrawati Erianty Nurul Farhan Dwinanda Hanisyahputra Fauzia, Annisa Febriana, Triah Fikri Haikal Fitriani Fitriani Fitriyani, Nurleli Hamzah, Hajrah Hariany Idris Hariany Idris Hasyim, Sitti Hajerah Herlinda, Rhesky Indan, Agnes Isnawati Osman Izmi, Suci Rabiatul Janna, Harisatul Jayadi, Karta Jusrawati jusrawati, jusrawati M. Ridwan Tikollah Masnawaty Sangkala Masri, Alifiah pratiwi Moh Nurisno Kurniawan Muchtar, Nur Fadilah Muh. Ichsan Ali Muhammad Azis Muhdsan, Mudhi'ah Mukarramah, Hilwiatul Mukhammad Idrus Mustafa, Nurul Nabilah Mutmainna AM, Andi Muarija muttaqinah, Andi Ratu Nining Purwanti Nining Purwanti, Nining Noviala, Arni Nur Afiah Nur Afiah Nur Afiah Nur Afiah, Nur Nurafni Oktaviyah Nuraisyiah Nurhidayat Nurhidayat Nuriah, Shinta Nurrahmah, Andi Tenrisau Pratiwi, Fadilah Purnama Sari Putri, Anisa Nabila Ramlan Mahmud Rara Ariani Reformyanti, Sitti Fajrunnisa Rijal, Abdul Rismawati, Mayada Romansyah Sahabuddin Ryketeng, Masdar S, Masnawaty Safutri, Rezi Sahade Samsinar Samsinar Samsinar Samsinar Samsinar Sangkala, Masnawaty Saputri, Adytia Meilyana Senolangi, Ernawati Sitti Hajerah Hasyim Sri Wahyuni Sri Wahyuni Suci Aulia Salsabilah Usri Sugeng Santoso Wahab, M. Salehuddin Wahab, Muhammad Salehuddin Warka Syachbrani Yudistira, A Muhammad Arya Yudistira, Andi Muhammad Arya Yuliah Ilham, Zuhalwah Yuniar, Sri Zaimar , Fina Ruzika Zaimar, Fina Ruzika