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All Journal Jurnal Ilmiah Dan Karya Mahasiswa
Alfiyatush Nurul Jannah
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media

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Pengaruh Karakteristik Perusahaan terhadap Konservatisme Akuntansi Perusahaan Sektor Kesehatan yang Terdaftar di BEI Tahun 2019-2022 Alfiyatush Nurul Jannah; Eni Wuryani
Jurnal Ilmiah Dan Karya Mahasiswa Vol. 2 No. 3 (2024): JUNI: JURNAL ILMIAH DAN KARYA MAHASISWA
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jikma.v2i3.2077

Abstract

The purpose of this study was to determine and analyze the influence of company characteristics on accounting conservatism. The population of this study was 31 Health Companies for the period 2019-2022 listed on the Indonesia Stock Exchange. The independent variables used in this study consist of company size (LN), leverage (DER), liquidity (CR), and profitability (ROE), while the dependent variable is accounting conservatism (CONACC). The number of samples used as many as 60 samples with purposive sampling technique. This type of research is quantitative. Pengolaha research data using SPSS version 29 with multiple linear regression analysis method. Based on the results of the analysis that has been done, it is obtained that the size of the company, leverage, and liquidity have no effect on accounting conservatism, while profitability has an effect on accounting conservatism.
Co-Authors Eni Wuryani