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Fatahurrazak Fatahurrazak
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PENGARUH GROWTH OPPORTUNITY, OPERATING CASH FLOW DAN INTENSITAS MODAL TERHADAP KONSERVATISME AKUNTANSI DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI Andini Septiani; Inge Lengga Sari Munthe; Fatahurrazak Fatahurrazak
Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/75rv2466

Abstract

The purpose of this study is to examine the influence of Growth Opportunity (GO), Operating Cash Flow (OCF), and Capital Intensity (IM) on Accounting Conservatism (KA), with Leverage (LEV) as the moderating variable. The research population comprises energy sector companies listed on the Indonesia Stock Exchange (BEI) for the 2021–2023 period. The number of companies meeting the sample criteria was 93. Data were obtained from audited annual financial reports. After the outlier removal process, the observations used amounted to 110 out of an initial 129 observations. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS 26. The results show that GO, OCF, and IM have a significant influence on KA. Leverage is proven to moderate the relationship between GO and OCF on KA, but does not moderate the relationship between IM and KA.
PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK) DAN DANA BAGI HASIL (DBH) TERHADAP INDEKS PEMBANGUNAN MANUSIA (IPM) DENGAN BELANJA MODAL SEBAGAI VARIABEL INTERVENING (STUDI PADA KABUPATEN DAN KOTA DI KEPULAUAN RIAU TAHUN 2019-2024) SitI Rabiyah; Fatahurrazak Fatahurrazak; Hadli Lidya Rikayana
Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2026): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/b4kkzz15

Abstract

This study analyzes the influence of Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH) on the Human Development Index (HDI) with Capital Expenditure as an intervening variable in 7 regencies/cities in the Riau Islands Province for the 2019–2024 period. Using a quantitative method and path analysis on 42 observations, the results show that PAD, DAU, and DAK have a significant effect on HDI, while DBH and Capital Expenditure do not. Capital Expenditure also does not act as a mediator. These findings indicate that the allocation of capital expenditure has not been optimal in supporting short-term HDI improvement, thus requiring more targeted planning in basic service sectors.
Co-Authors Andini Septiani Doni Hendra Saputra, Inge Lengga Sari Munthe, Myrna Sofia Hadli Lidya Rikayana SitI Rabiyah