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All Journal Hasanuddin Journal of Applied Business and Entrepreneurship Prosiding Seminar Nasional Pakar PRIVE: Jurnal Riset Akuntansi dan Keuangan Majalah Ekonomi J-MACC : Journal of Management and Accounting International Journal of Supply Chain Management Jurnal Ilmiah Ecobuss Jurnal Bisnis dan Manajemen International Journal of Economics, Business and Accounting Research (IJEBAR) Enrichment : Journal of Management JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Quantitative Economics and Management Studies JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Jurnal Kendali Akuntansi IIJSE
Hartono Hartono
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Transportation Other

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Journal : JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)

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Analysis Of The Influence Of Managerial Ownership, Organization Size, Debt Contracts And Information Systems On Manufacturing Company Accounting Systems Imam Hanafi; Asri Ady Bakri; Tanti Widia Nurdiani; Samuel PD Anantadjaya; Hartono
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 6 (2023): Desember 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i6.1634

Abstract

This study examines manufacturing businesses listed on the Indonesia Stock Exchange between 2020 and 2022 in order to ascertain the impact of managerial ownership, knowledge asymmetry, loan contracts, and company size on accounting conservatism. 34 businesses were utilized as a sample in this study. Purposive sampling was the method of sampling employed in this investigation. Multiple regression analysis was used in this study to evaluate the hypothesis. The findings demonstrated a substantial relationship between management ownership and accounting conservatism. Accounting conservatism is significantly impacted by contract debt. Accounting conservatism is significantly influenced by company size. While accounting conservatism is unaffected by information asymmetry. Accounting conservatism as assessed by BTMR is influenced by managerial ownership, knowledge asymmetry, debt obligations, and firm size collectively.
Co-Authors Achmad Deni Tri Setya Putra Anggun Prabowo Anik Irawati Asri Ady Bakri Cuk Jaka Purwanggono Deny Dwi Hartomo Dian Fibriantyka Sari Dila Cahyani Putri Dwihandoko, Toto Heru Edi Pranyoto Esty Nur Hidayat Fachrudy Asj'ari Fachrudy Asj’ari Febryanti Wahyuningrum Gati Widhi Astiti Hadi Poernomo Hari Setiono Hari Setyono Haryono Umar Imam Baidlowi Baidlowi Imam Hanafi Imam Mustofa Isma Putri Yanti Jamaluddin Kemal Fauzi Joko Suyono Krisdiana Kundharu Saddhono Lilis Mardiana A. M. Syamsul Hidayat Mahandika Candra Kirana Mary Ismowati Moch. Afrizal M Mohammad Muslimin Mohammad Muslimin Muhammad Mukhsin Nersiwad Nersiwad Nikmatuniayah Nikmatuniayah Ninik Lukiana Nur Ainiyah Nurdiana Fitri Isnaini Priscillia Sumendap Ratih Kumala Sari Resi Yudhaningsih Ria Mardiana Yusuf Rianti Setyawasih Samuel PD Anantadjaya Samuel PD Anantadjaya Sartika Sartika Susanti Susanti Tanti Widia Nurdiani Teguh Setiawan Wibowo Toto Dwihandoko Willy hidayat Hidayat yahya yahya