Konservatisme Akuntansi: Analisis Likuiditas, Leverage, Growth Opportunity dan Kepemilikan Institusional - Rahayu, Maryati; Apri Emarawati , Jayanti (Universitas Persada Indonesia YAI, 2026)
ABSTRAK Konservatisme akuntansi dipandang sebagai mekanisme penting dalam menjaga kualitas laporankeuangan. Terpilihnya 11 emiten Pharmaceutical yang tercatat di BEI 2020-2024, denganpurposive sampling menggunakan Eviews12 untuk pengujian. Hasil pengujian menunjukkanadanya pengaruh positif DER terhadap konservatisme akuntansi, sedangkan growth opportunityberpengaruh negatif. Sementara itu, CR dan kepemilikan institusional tidak terbukti memengaruhikonservatisme akuntansi. Leverage (DER) merupakan variabel yang dominan memengaruhikonservatisme akuntansi dengan nilai koefisien 0,026593. Hasil uji F menunjukkan semuavariabel eksogen memengaruhi konservatisme akuntansi secara bersama-sama. ABSTRACT Accounting conservatism is regarded as an important mechanism in maintaining the quality offinancial statements. A total of 11 issuers in the Pharmaceutical sector listed on the IndonesiaStock Exchange during 2020–2024 were selected through purposive sampling, with testingconducted using Eviews 12. The test results show a positive effect of DER on accountingconservatism, while growth opportunity has a negative effect. Meanwhile, CR and institutionalownership were not proven to influence accounting conservatism. Leverage (DER) is the dominantvariable affecting accounting conservatism, with a coefficient value of 0.026593. Furthermore, theF-test results show that all exogenous variables jointly affect accounting conservatism..