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All Journal RESLAJ: Religion Education Social Laa Roiba Journal
Windi Amaliana
Universitas Muhammadiyah Surakarta
Religion Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Pengaruh Karakteristik Keuangan Terhadap Konservatisme Akuntansi Windi Amaliana; Rita Wijayanti
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 7 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i7.9095

Abstract

This study analyzes the effect of financial characteristics, such as Growth Opportunity, Return on Equity, Sales Growth, Return on Assets, Capital Intensity, Investment Opportunity Set, Financial Distress, Financial Leverage, Global Diversification, and Uncertainty Environment on accounting conservatism. The population in this study were 64 LQ45 companies listed on Indonesia Stock Exchange in 2020-2023. The sampling technique used purposive sampling, with 25 companies that met the criteria. The data used are secondary data obtained from the company's annual report. Data analysis was conducted using multiple linear regression analysis with the SPSS program. The results show that Growth Opportunity and Return on Equity have an effect on accounting conservatism. Meanwhile, Sales Growth, Return on Assets, Capital Intensity, Investment Opportunity Set, Financial Distress, Financial Leverage, Global Diversification, and Uncertainty Environment do not have an effect on accounting conservatism.
Co-Authors Rita Wijayanti