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All Journal Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Windi Lestari
Universitas Muhammadiyah Gresik
Economics, Econometrics & Finance

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PENGARUH KEPEMILIKAN INSTITUSIONAL, LEVERAGE, DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI Windi Lestari; Suwandi Suwandi
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 2 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i2.72

Abstract

This research aims to analyze the influence of institutional ownership, leverage, and financial distress retirement to the accounting conservatism. The population of the research is the manufacturing companies in the basic industry and chemical sectors listed on IDX in the period of 2019 until 2021. The research sample consisted of 72 samples selected based on purposive sampling technique. This study uses quantitative methods with secondary data sources in the form of complete company annual reports. Data analysis technique in this study used linear regression analysis. The results showes that the variable leverage and financial distress has a significant effect on accounting conservatism. Meanwhile variables institutional ownership do not have a significant effect  on accounting conservatism
Co-Authors Suwandi, S.