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All Journal JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Surya Abdimas Jurnal Ilmiah Akuntansi Kesatuan BERNAS: Jurnal Pengabdian Kepada Masyarakat SEMAR Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Journal Research of Social Science, Economics, and Management Jurnal Akuntansi, Auditing dan Investasi (JAADI) Jurnal Multidisiplin Indonesia
Reni Dwi Widyastuti
Universitas Panca Bhakti
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Determinan Konservatisme Akuntansi pada Perusahaan Terindeks LQ45 Dina Apriana; Risal Risal; Sartono Sartono; Reni Dwi Widyastuti; Renny Wulandari
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/qxk9g365

Abstract

This study aims to explore how independent commissioners, leverage, audit committee meeting frequency, financial distress, and firm size influence accounting conservatism. The research population consists of companies listed in the LQ45 index, with a sample of 23 firms selected through purposive sampling. The data were processed and analyzed using multiple linear regression techniques. The findings reveal that, on a partial basis, independent commissioners have a significant negative impact on accounting conservatism, while firm size shows a significant positive effect. In contrast, leverage, the frequency of audit committee meetings, and financial distress do not have a statistically significant influence on the level of accounting conservatism.
Co-Authors Aris Setiawan Aris Setiawan Diana Octavia Jaiman Dina Apriana Ekawati Febriati Purwanto Renny Wulandari Renny Wulandari Rina Mayasafitri Rina Mayasafitri Risal Risal Risal Rizki Fakhrul Yahya Sartono Sartono Sartono Wilda Sari Wilda Sari Wildasari Wildasari Yessi Wilda Yolanda Bilivianty