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Echi Kurniati
Mulia Darma Pratama College of Economics
Economics, Econometrics & Finance

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THE EFFECT OF COMPANY SIZE, TAX AND DEBT COVENANT ON ACCOUNTING CONSERVATISM IN COMPANIES FOOD AND BEVERAGES Dwi Wahyuni; Feronika Rosalin; Echi Kurniati; Dian Utari; Ahmad Fikriyansyah
Jurnal Manajemen Vol 11 No 3 (2023): Jurnal Manajemen
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36546/jm.v11i3.934

Abstract

This study aims to determine whether company size, tax, and debt covenants have a partial and simultaneous effect on accounting conservatism in food and beverage subsector companies listed on the Indonesia Stock Exchange in 2017-2020. The data analysis method in this research is the descriptive method and verification method. The sampling method used was the purposive sampling method.The results of the study simultaneously prove that there is at least one independent variable (company size, tax and debt covenants) that affects accounting conservatism. The result of the analysis of the coefficient of determination (R2) or adjusted r square is 0.301 or 30.1%. In other words, the effect of independent variables (company size, taxes, and debt covenants) on the dependent variable (accounting conservatism) is 30.1% and the remaining 69.9% (100% - 30.1%) is influenced by other variables that are not investigated in this study. The result of the analysis of the coefficient of determination (R2) or adjusted r square is 0.301 or 30.1%. In other words, the effect of independent variables (company size, taxes, and debt covenants) on the dependent variable (accounting conservatism) is 30.1% and the remaining 69.9% (100% - 30.1%) is influenced by other variables that are not investigated in this study.In other words, the effect of independent variables (company size, taxes, and debt covenants) on the dependent variable (accounting conservatism) is 30.1% and the remaining 69.9% (100% - 30.1%) is influenced by other variables that are not investigated in this study.
THE INFLUENCE OF COMPANY SIZE, PROFITABILITY, AND LEVERAGE ON ACCOUNTING CONSERVATISM Cindy Febrianti; Dian Utari; Feronika Rosalin; Echi Kurniati; Wandestarido Wandestarido
Jurnal Manajemen Vol 12 No 1 (2024): Jurnal Manajemen
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36546/jm.v12i1.1104

Abstract

Accounting conservatism is the principle of prudence profits in financial reporting, where companies do not rush to recognize and measure assets and immediately recognize losses and debts that have the possibility of occurring. The purpose of this study is to determine the development of company size, profitability, leverage, and accounting conservatism in retail trade sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021, and also to determine the effect of company size, profitability , and leverage partially and simultaneously on accounting conservatism in retail trade sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. The sample in this study was 7 companies listed on the Indonesia Stock Exchange in 2017-2021. The data analysis used is multiple linear regression analysis techniques. The results showed that company size has a significant effect on accounting conservatism in retail trade sub-sector companies on the Indonesia Stock Exchange, while profitability and leverage variables partially have no significant effect. At least one independent variable of firm size, profitability, and leverage simultaneously affects the dependent variable of accounting conservatism. Therefore, it indicates that there is a joint influence of these variables on accounting conservatism in retail trade sub-sector companies on the Indonesia Stock Exchange.
Co-Authors Ahmad Fikriyansyah Cindy Febrianti Dian Utari Dwi Wahyuni Feronika Rosalin Wandestarido Wandestarido