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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business
Filza Rasyikah
Universitas Prima
Economics, Econometrics & Finance

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PENGARUH UKURAN PERUSAHAAN, RISIKO PERUSAHAAN, INTENSITAS MODAL DAN STRUKTUR KEPEMILIKAN TERHADAP PENERAPAN KONSERVATISME AKUNTANSI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Periode 2019 -2021) Jesica Jesica; Ester Tiorida Br Manik; Filza Rasyikah; Namira Ufrida Rahmi; Putri Kemala Dewi Lubis
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 3 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i3.877

Abstract

This research investigates how accounting conservatism in BEI manufacturing companies from 2019 to 2021 is impacted by size, risk, capital intensity and ownership structure. Over 3 years, 78 companies were selected using the purposive sampling method. This 2019-2021 research was carried out using SPSS, and multiple linear regression, descriptive tests, classical assumptions, multiple linear regression, F test, T test, and coefficient of determination. This research also found that company size, risk, capital intensity and ownership structure have an impact on accounting conservatism in manufacturing companies on the IDX.
Co-Authors Ester Tiorida Br Manik Jesica Jesica Namira Ufrida Rahmi Putri Kemala Dewi Lubis