FAKTOR-FAKTOR YANG MEMPENGARUHI PILIHAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI (Accounting Analysis Journal, 2013)
AbstrakTujuan penelitian ini untuk mengetahui pengaruh cash flow, company growth, profitability,dan investment opportunity set  (IOS) terhadap konservatisme akuntansi. Populasi penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2009-2010. Teknik pemilihan sampel berdasarkan  purposive sampling. Sampel yang masuk criteria sebanyak 53 perusahaan. Metode analisis data penelitian ini yaitu analisis regresi linier berganda. Hasil pengujian menunjukkan  cash flow  dan  company growth  tidak berpengaruh terhadap konservatisme akuntansi. Sedangkan  profitability dan investment opportunity set (IOS) berpengaruh positif terhadap konservatisme akuntansi.AbstractThe purpose of this study to examine the influence of the cash flow, company growth, profitability, and investment opportunity set (IOS) on accounting conservatism. The population of this research are all companies listed in the Indonesia Stock Exchange 2009-2010. The sampling technique used in this research was purposive sampling. There are 53 companies qualified as sample. Multiple regression analysis was employed to analyse data. The result shows that variable of cash flow and company growth does not effect on accounting conservatism. While profitability and investment opportunity set (IOS) have positive effects on conservatism accounting.