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All Journal ILMU KELAUTAN: Indonesian Journal of Marine Sciences Jurnal Online Mahasiswa (JOM) Bidang Ilmu Hukum Jurnal Informatika dan Teknik Elektro Terapan Jurnal Tamaddun al-Afkar, Journal For Islamic Studies Jurnal Kesehatan Medika Saintika JURNAL EDUCATION AND DEVELOPMENT Digital Zone: Jurnal Teknologi Informasi dan Komunikasi Jurnal Hilirisasi IPTEKS (JHI) Jambura History and Culture Journal Jurnal Ilmiah Maju Ganesha Law Review Jurnal Insan Farmasi Indonesia Bulletin of Computer Science Research Tasamuh: Jurnal Komunikasi dan Pengembangan Masyarakat Islam Jurnal Akuntansi dan Ekonomi Bisnis Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Indonesia Accounting Research Journal Electrician : Jurnal Rekayasa dan Teknologi Elektro Deposisi: Jurnal Publikasi Ilmu Hukum Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Pendidikan Sosial Indonesia ENCOMMUNICATION: Journal of Communication Studies Jurnal Al-Maun Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Jurnal Riset Teknik Komputer Dinamika Sosial: Jurnal Pengabdian Masyarakat Dan Transformasi Kesejahteraan Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmu Kedokteran dan Kesehatan Indonesia
muhammad fikri
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Journal : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce

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Pengaruh Kepemilikan Manajerial, Leverage, Finansial Distress, Dan Ukuran Perusahaan Muhammad Fikri; Dirvi Surya Abbas; Hesty Ervianni Zulaecha; mas Kismanah
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 1 No. 3 (2022): September : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (860.383 KB) | DOI: 10.30640/digital.v1i3.430

Abstract

This study aims to determine the effect of managerial ownership, leverage, financial distress, and company size on accounting conservatism in transportation sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. The population in this study are all companies belonging to the transportation sector in from 2017 to 2021. The total population of 25 companies using the purposive sampling method obtained 12 samples of companies that met the criteria, with a total of 60 data observations. This study used panel data regression analysis with the help of the eviews9 program. The results of the study concluded that managerial ownership had a significant negative effect on accounting conservatism with a significance value of 0.6398, leverage had a significant negative effect on accounting conservatism with a significance value of 0.3907, financial distress had a significant effect on conservatism with a significance value of 0.0000 and firm size negative effect on accounting conservatism with a significance value of 0.1420 .
Co-Authors Abbas, Dirvi Surya Abid Aprialdi Ade Suryanda Adira Mutiara Jasmine Agung Wibowo Ardiyanta Surbakti Ahmad Junaidi Ajimiliansyah Ajimiliansyah Aminulloh Aminuyati Amri Amir Andriyanto Adhi Nugroho Anisa Dwi Nurfajriah Anisa Putri Yolanda Anna Khumaira Sari Aprianti Lubis Ardra Rianisa Arsyah Salsabilla Aulia Rahman Awansah Azareel Sulistiyanto Jusuf Azhari, Ihsan Bagas Muhammad Husain Davit Rahmadhan Defi Cintia Dewi Desniar - - Dharina Baharuddin Doci Nurmartha Eni Erlina Entin Oktantia Safitri Erdianto Erdianto Erni Achmad Fadhiil Ahmadi Fadila Lesi Sasri Fahrul Razi Fahrur Riza P. Fahrur Riza Priyana Fanni Jessica Farrah Fadhienie Fasahati Laiya Febrianti, Dwi Rizki Fikarlin Ndruru Firnanda Amalia Geri Rizki Ramadani Gita Arra Hervina Glori Pesta Pince Sitorus Guna Gerhat Sinaga Guntur Alam H Makmur Hafidza Zia Handayani, Lestari Handayani Hesty Ervianni Zulaecha Irwan Putra Ndruru Jaka Rapino Jefry Sunupurwa Asri Joko Samboro Khawarizmi, Muhammad Nur khusnul khotimah M. Nur Khawarizmi M. Rizky Ismail mas Kismanah Melania Hidayat Muhammad Farras Muhammad Syahril Sodiqin Muhammad Thifaal Dzaki Muhammad Zaki Ananda Nadiyatul Faizah Nanda Afriandi Natasya Fhadyah Azzahra Pepi Putri Utami Pratama Halim Putri Surya Anita Rahmatul Ulya Ramadhani, Siti Refo Elfianza Rena Rahmani Rido Syahputra Rimi Gusliana Mais Rina Anjar Wati Rizkima Akbar S. Rizkima Akbar Setiawan Roziana Ariffin Rusydi, Muhammad Ilhamdi Sefti Adelia Elian Shelvi Rusdiana Shir Li Wang Sumayyah Dzulkifly Syaoki, Muhammad Syarifuddin TATI NURHAYATI Tedi Rizki Theam Foo Ng Ubaidah Ulfiyah Mei Wisnu Hamka Winata Yulanda Nurul Fadhila