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All Journal Jurnal Ilmiah Raflesia Akuntansi EKONOMIKA45 Optimal: Jurnal Ekonomi dan Manajemen Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Basic and Applied Accounting Research Journal Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Pengabdian Masyarakat Indonesia (JPMI) Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) Aksi Kita: Jurnal Pengabdian Kepada Masyarakat
Juita Sukraini
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Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : Basic and Applied Accounting Research Journal

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Leverage Moderates the Effect of Capital Intensity on Accounting Conservatism in Metal Sub Sector Manufacturing Companies Listed on the IDX In 2018-2022 Monica; Juita Sukraini; Nidia Anggreni Das
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.08

Abstract

This study aims to determine the Effect of Capital Intensity (X) on Accounting Conservatism (Y) with Leverage (Z) as a moderating variable in Metal Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange in 2018-2022. The results of this study indicate that Capital Intensity has no effect on Accounting Conservatism. This result is evidenced by the calculated t of 1.289 <t table value of 2.005 and a significant value of 0.203> 0.05. After that Leverage strengthens the relationship between Capital Intensity and Accounting Conservatism. This result is evidenced by the results of the Moderate Regression Analysis (MRA) test seen from the determination coefficient (R2) value in the regression equation structure 1, which is 3% <the determination coefficient (R2) value in the regression equation structure 2, which is 4.1%. This can also be seen from the slope value in the regression equation structure 2, where the regression coefficient X * Z is positive, which is 1%.
Co-Authors Adinda Putri Syahrila Al Fitasari, Anggi Alex Marcelline Alfiana, Yulia Arfimasri Aulia Fitri, Nadha Aulia Nanda P Chintia Devina Hamdi Das, Nidia Anggreni Daturrahmi, Sayyi Dini Onasis Disa Fide Kasoa Elsa Febri A Elvina Indriati Fahimah , Etsa Fitri Yeni, Fitri Hafitra Husni Taufiq D Ida Nirwana Indri Apri Mayanti Kafrianti, Fredella Azaria Lili Wahyuni Monica mutiara mutiara Nur Aliffa Putri Mesra Putri, Rita Dwi Ramadhani Kirana Putra Resti Puspita Sari Rezi Indriani Rita Dwi Putri Sakinah, Hanifatus Seflidiana Roza Siska Yulia Defitri Wahyu Indah Mursalini Witra Maison Zihan Riska Muzida