Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang
Puspita Sari, Silvia Waning Hiyun
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Does Capital Structure, Audit Quality, and Company Profitability Have an Impact on Accounting Conservatism? Siregar, Nurhayati; Puspita Sari, Silvia Waning Hiyun; Widayanti, Ipuk; Hasbi, M. Zidny Nafi'; Aziz, Abdul
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 2 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.2.2023.139-151

Abstract

This study examines several factors that influence accounting conservatism: Capital Structure, Audit Quality, and Company Profitability. This study uses quantitative methods. All the manufacturing businesses included in this study are listed on the Indonesia Stock Exchange. Purposive sampling is the foundation of the sample selection technique. Panel regression, an analytical technique combining cross-sectional and time-series data, was employed in this study. The results showed that the capital structure variable did not affect accounting conservatism. Then, the audit quality variable significantly affects accounting conservatism, and the company's profitability variable does not affect accounting conservatism
Co-Authors Abdul Aziz Nurhayati Siregar, Nurhayati Widayanti, Ipuk