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All Journal Jurnal Akuntansi dan Pajak JAB (Jurnal Akuntansi & Bisnis) Jurnal Ilmu Manajemen dan Akuntansi Terapan Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur Jurnal Kelola : Jurnal Ilmu Sosial Jurnal Cakrawala Ilmiah SENTRI: Jurnal Riset Ilmiah KOLONI Mandiri: Jurnal Akuntansi dan Keuangan ABIS: Accounting and Business Information Systems Journal Jurnal Pengabdian Masyarakat STIE Surakarta (DIMASETA) Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Ilmiah Ekonomi dan Manajemen
Eko Triyanto
Sekolah Tinggi Ilmu Ekonomi Surakarta
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Akuntansi dan Pajak

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Analisis Determinasi Konservatisme Akuntansi Perusahaan Pertambangan Terdaftar Bursa Efek Indonesia Tahun 2017 – 2021 Triyanto, Eko; Rachman, Arif Nugroho; Ibrahim, Firman Fauzi
Jurnal Akuntansi dan Pajak Vol. 23 No. 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

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Abstract

This research was aimed to examine the factors influence accounting conservatism by observing : (1) the influence of leverage on accounting conservatism (DAR), (2) the influence of financial distress on accounting conservatism (Almat Z-Score), (3) the influence of managerial ownership on accounting conservatism (Managerial Share), (4) the influence of institutional ownership on accounting conservatism (Institutional Share), (5) the influence of firm size on accounting conservatism (Ln Total Asset). Accounting conservatism as measured by Givoly and Hayn’s formula, is negative accrual measure . The population used in this study are mining companies listed on the Indonesia Stock Exchange period of 2017 – 2021. The Sample used in this study was collected using a purposive sampling method. The data used Is financial statement of 21 companies that resulting 105 object research. This study used multiple regression for data analysis. The results of this study are as follows : (1) the leverage has a positive significant influence to accounting conservatism, (2) the financial distres has negative significant influence to accounting conservatism, (3) the Managerial Ownership has a negative significant influence to accounting conservatism, (4) the institutional ownership has not influence to accounting conservatism, (5) the firm size has not influence to accounting conservatism. Keywords : Accounting conservatism, Firm size, Leverage, Managerial ownership, Financial distress, Institutional ownership
Co-Authors Andri Nurtantiono Heny Kurnianingsih Hestin Mutmainah Arif Nugroho Rachman Arisa, Musliana Nur Aulia Ridha Ratna Putri Christiawan Hendratmoko Budi Istiyanto Ida Ayu Kade Rachmawati Kusasih Defi Anggun Prasasti Evanti Andriyani Haryanto, Dea Alverina Heny Kurnianingsih Heny Kurnianingsih, Heny Ibrahim, Firman Fauzi Ismunawan Ismunawan, Ismunawan Jalari, Muhammad Lestari, Adisti Rizqi Yuni Lestyawati, Tise Linda Astuti, Linda Mei Sulistyaningsih Novitasari, Luky Rachman, Arif Nugroho Randiyana, Rani Salahudin Alayubi Sekar Ayu Kristi Setyo N Sumadi Triono Triono Umi Rahayu, Umi Zulfikar Zulfikar