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All Journal Journal of Business & Banking International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Accounting Global Journal Budimas : Jurnal Pengabdian Masyarakat International Journal of Research in Community Services Transekonomika : Akuntansi, Bisnis dan Keuangan Journal of Islamic Economics and Business Innovative: Journal Of Social Science Research JAATB Journal of Accounting and Auditing
Rahmah, Nunung Aini
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : JAATB

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The Effect of Company Growth, Dividend Policy, Leverage, Capital Intensity On Accounting Conservatism Santosa, Nathania; Rahmah, Nunung Aini
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 2 (2026): February 2026
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i2.643

Abstract

Objective – This research aims to obtain empirical evidence about the effects of Company Growth, Dividend Policy, Leverage, and Capital Intensity on Accounting Conservatism. Design/Methodology/Approach – This research adopts a quantitative approach. The sample comprises 18 Energy sector companies listed on the Indonesia Stock Exchange (IDX) over the period 2019-2023. To examine the proposed hypotheses, the study employs panel data regression analysis, utilizing Eviews 9 Software for the estimation and testing procedures. Findings – The results of this study found that Company Growth has a positive but statistically insignificant effect on Accounting Conservatism. Similarly, Leverage has a positive but statistically insignificant effect on Accounting Conservatism. In contrast, Capital Intensity has positive and significant effect on Accounting Conservatism. However, Dividend Policy has a negative and statistically insignificant effect on Accounting Conservatism. This study has certain limitations, as the Adjusted R-Square accounts for only 0,3% of the variation, suggesting that other factors outside the research model may affect Accounting Conservatism. Originality/Value – This research discusses Accounting Conservatism and other factors such as Company Growth, Dividend Policy, Leverage and Capital Intensity which focuses on energy sector companies. The research employs the Conservatism Accounting (CONACC) model as a measure of Accounting Conservatism. Future researchers are encouraged to employ alternative indicators beyond those used in this study in order to provide a more comprehensive understanding of Accounting Conservatism. Keywords – Company Growth, Dividend Policy, Leverage, Capital Intensity, Accounting Conservatism
Co-Authors Aisy, Nabila Rihhadatul Ani Kusbandiyah Binekas, Bani Dzaky CP, Vicky Effendy, Cindy Fitriati, Azmi Hartika, Wiwi Heni Nurani Hartikayanti Ifan Wicaksana Siregar Krismawati, Ratih Ginanjar Larasati, Anissa Yuniar Maryani, Neni Naelati Tubastuvi Purwanto Puspitarini, Rd Ayu Putri, Dinda Ratna Kartika Wati Santosa, Nathania Sastradipraja, Usman Sri Wahyuni Wardani, Ferlycia Aida Widianingsih, Indi Windhuaji, Naufal Farhan Yulianti, Diana Zaputra, Ali Rahman Reza