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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Narti Mariati
Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang
Economics, Econometrics & Finance

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Pengaruh Kepemilikan Institusional, Financial Distress, dan Intensitas Modal terhadap Konservatisme Akuntansi Narti Mariati; Mia Angelina Setiawan
Jurnal Eksplorasi Akuntansi Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i1.1109

Abstract

This research aims to analyze the effect of institusional ownership, financial distress, and capital intensity on accounting conservatism in manufacturing companies listed on the Indonesia Stock Exchange for period 2018-2022. The Study used purposive sampling method, with 295 samples and 5 observation periods.The results showed that financial distress has a positive and significant effect on accounting conservatism, while institutional ownership and capital intensity have no significant effect on accounting conservatism. This study contributes to add insight and knowledge in the field of accounting, about the factors that influence accounting conservatism in manufacturing companies.
Co-Authors Mia Angelina Setiawan