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All Journal Al Qodiri : Jurnal Pendidikan, Sosial dan Keagamaan Jurnal Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce AL-BAYAN: JURNAL HUKUM DAN EKONOMI ISLAM Dinamika Publik: Jurnal Manajemen dan Administrasi Bisnis Journal of Financial, Business and Economics International Journal of Economics and Management Sciences
Siti Nur Hidayati
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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Journal : Jurnal Akuntansi

 1 
PENGARUH TATA KELOLA PERUSAHAAN PENGARUH TATA KELOLA PERUSAHAAN DAN PERATAAN LABA TERHADAP KONSERVATIF AKUNTANSI Siti Nur Hidayati; Slamet Haryono
JURNAL AKUNTANSI Vol 9 No 2 (2021): JURNAL AKUNTANSI VOL. 9 NO. 2 DESEMBER 2021
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v9i2.2353

Abstract

Accounting conservatives can anticipate losses but not report finances. In this study, the indicators used to measure accounting conservatives are managerial ownership, institutional ownership, independent ownership, and income smoothing. The sample used was 7 companies and randomly selected which were registered in the LQ45 index for the period 2013 to 2019. Data were obtained from the publications of each company. The data analysis technique used is panel data regression analysis with the random effect selected model. The results of this study indicate that simultaneously managerial ownership, institutional ownership, independent ownership, and income smoothing variables have an effect on accounting conservatives. As for partially, managerial ownership, institutional ownership, and income smoothing variables affect accounting conservatives. The existence of the influence of these three variables to increase public confidence by implementing conservative accounting. while the independent ownership variable has no effect on accounting conservatives because individual share ownership does not affect accounting conservatives. Keywords: Accounting conservative, managerial ownership, institutional ownership, independent ownership, and income smoothing
Co-Authors Abdul Wahid Alfarizi Adi Ardiansyah Adi Ardiyansyah Dewi Apriyani Ermawati Ermawati Ermawati Fachry Abda El Rahman Fahri Juniardi Gaoz Rozi Fahraini Ivan Suaidi Liawati Linda Destia Putri Raudhatul Ilmi Riza Laely Ikayanti Saindra Selmiana Sapitri Slamet Haryono Syamsul Hidayat Titin Agustina