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All Journal RATIO: Reviu Akuntansi Kontemporer Indonesia
Lydya
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Economics, Econometrics & Finance Social Sciences

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Peran Profitabilitas Dalam Memoderasi Pengaruh Debt Covenant, Insentif Pajak, Dan Institutional Ownership Terhadap Konservatisme Akuntansi Lydya; Riswandari, Ernie
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i1.28779

Abstract

Accounting conservatism is an important principle to present financial statements with caution, especially in uncertain economic conditions. However, its application still raises various pro and con arguments. The purpose of this study is to determine the effect of debt covenants, tax incentives, and institutional ownership on accounting conservatism which will be moderated by profitability. This study uses secondary data form financial reports of consumer non-cylicals sector companies listed on the Indonesia Stock Exchange in 2020-2023. The sample was selected using purposive sampling method with moderated regression analysis. The results found that debt covenants and tax incentives have a negative effect on accounting conservatism, institutional ownership has no effect on accounting conservatism, profitability has a positive effect on accounting conservatism, and profitability succeeded in strengthening the negative effect of debt covenants on accounting conservatism, but profitability didn’t succeed in moderating the effect of tax incentives and institutional ownership on accounting conservatism.
Co-Authors Riswandari, Ernie