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Dian Utari
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.
ANALYSIS OF PROVIDING INCENTIVES IN INCREASING EMPLOYEE LOYALTY AT PT. SUNAN RUBBER Dita Novitasari; Dian Utari; Debi Carolina; Muhammad Furqon
Jurnal Manajemen Vol 12 No 2 (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.v12i2.1128

Abstract

Abstract: Employees of PT Sunan Rubber receive monthly and yearly rewards based on their performance and working hours. If the production department meets its goals, it will receive additional rewards. On the other hand, personnel who are on probation, perform poorly, visit infrequently, or are taken over by management are not given any incentives. The purpose of this study is to ascertain how offering incentives can boost worker loyalty. The investigation was carried out at PT Sunan Rubber, with the aim of examining the workers in the production division of the company. In this study, primary and secondary data sources were used. Literature reviews, surveys, and interviews are the methods utilized to collect data. Purposive sampling, which looks at the criteria for respondents based on gender, age, most recent education, and duration of service, is the sample technique employed in this study. There were 54 responders in the sample that this study utilized. This study employs a qualitative approach along with descriptive analysis. Given that both variables scored in the "very good" range, it is anticipated that offering incentives will stimulate staff members and foster a greater sense of commitment to the organization. This is evident from the 82.4% incentive provision rate and the 85.6% employee loyalty percentage of the outcomes.
Co-Authors Ahmad Fikriyansyah Cindy Febrianti Debi Carolina Dita Novitasari Dwi Wahyuni Echi Kurniati Feronika Rosalin Muhammad Furqon Wandestarido Wandestarido