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All Journal International Journal Of Science, Technology & Management (IJSTM) Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) JAATB Journal of Accounting and Auditing
Pakpahan, Ramses
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Journal : JAATB

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Accounting Conservatism and Its Determinants: Evidence from Indonesian Industrials Prahasini Sekarwesma, Reska; Pakpahan, Ramses; Alexander, Nico
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 1 (2025): September 2025
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i2.635

Abstract

Purpose – This study aims to obtain empirical evidence on the influence of Cash Flow, Leverage, Firm Size and Managerila Ownership on Accounting Conservatism. Design/methodology/approach – This study uses quantitative research. The sample in this study consist of 16 companies in the industrials sector listed on the Indonesia Stock Exchange from 2019 to 2023. The analysis technique used to test the hypothesis was panel data regression analysis using Eviews 9 software. Findings – The results of this study found that Cash Flow has a positive effect on Accounting Conservatism, as does Leverage. Firm Size has a negative influence on Accounting Conservatism, while Management Ownership has no influence on Accounting Conservatism. Research limitations/implications – This study discusses Accounting Conservatism and other factors such as Cash Flow, Leverage, Firm Size and Managerial Ownership that focus on industrial sector companies. This study uses the Accounting Conservatism (CONACC) model as a measurement of Accounting Conservatism.
Analysis of Factors Affecting Cash Holding in Technology Companies Listed on the Indonesia Stock Exchange for the Period 2020-2024 melisa, dian; Pakpahan, Ramses
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.v4i2.641

Abstract

Purpose – This study aims to determine the effects of Capital Expenditure, Sales Growth, Liquidity, and Cash Flow on Cash Holding Design/methodology/approach – This research uses quantitative data and consists of a sample of 14 Technology Companies listed on the Indonesia Stock Exchange from 2020 to 2024. Multiple regression analysis using EViews 9 Software was used to test the hypothesis Findings – The results indicate that Capital Expenditure has a negative and statistically insignificant effect on cash holdings, sales growth has a positive and statistically significant effect, liquidity has a positive and statistically significant effect, and cash flow has a positive and statistically significant effect Research limitations/implications – This research hopes to provide information on cash holdings and offer benefits in decision-making, as well as serve as a reference for further research
Co-Authors Abbas, Dirvi Surya ALEXANDER, NICO Dian Melisa, Dian Etty Murwaningsari Prahasini Sekarwesma, Reska Putri Yanti, Lupita Sekar Mayangsari Theresia Aulia Pasaribu