<![CDATA[Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi konservatisme akuntansi pada perusahaan manufaktur di Bursa Efek Indonesia. Populasi yang digunakan yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Sampel yang diambil adalah 35 perusahaan manufaktur terdaftar di Bursa Efek Indonesia yang mempublikasikan laporan keuangan periode tahun 2010-2012. Uji statistik umum yang digunakan yaitu statistik deskriptif. Uji asumsi klasik terdiri dari uji normalitas, uji multikolinearitas, uji heteroskedastisitas, dan uji autokolerasi. Metode analisis data yang digunakan yaitu analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) risiko litigasi berpengaruh signifikan negatif terhadap konservatisme akuntansi (2) pajak berpengaruh signifikan positif terhadap konservatisme akuntansi, (3) kontrak hutang atau leverage berpengaruh negatif tidak signifikan terhadap konservatisme akuntansi, (4) struktur kepemilikan berpengaruh positif tidak signifikan terhadap konservatisme akuntansi, (5) growth opportunities berpengaruh positif tidak signifikan terhadap konservatisme akuntansi, dan (6) risiko litigasi, pajak, kontrak hutang, struktur kepemilikan, dan growth opportunities berpengaruh positif signifikan terhadap konservatisme akuntansi. Kata Kunci : risiko litigasi, pajak, kontrak hutang, struktur kepemilikan, growth opportunities, dan konservatisme akuntansi. The study aimed at finding out several factors affecting accounting conservatism in the manufacture companies in the Indonesian stock exchanges. The population of the study involved all manufacture companies listed in the Indonesian stock exchanges, out of which 35 were selected as the samples, since they were publishing their financial report during the periode of 2010-2012. The general statistic testing used was a descriptive statistics. While classical assumptions consisted of normality test, multicolinearity test, heteroscedastity test and autocorrelation test. The method of data analysis used was multiple linier regression. The results indicated that (1) litigation risks had a significant but negative affect towards the accounting conservatism (2) tax had a significant positive effect on the accounting conservatism, (3) leverage had a significant but negative effect on the accounting conservatism, (4) owner structure had a positive significant effect on the accounting conservatism, (5) growth opportunities had insignificant positive effect on the accounting conservatism, and (6) litigation risks, tax, leverage, owner?s structure, and growth opportunities a significant positive effect on the accounting conservatism.keyword : litigation risks, taxt, leverage, owner?s structure, growth opportunities, and accounting conservatism.]]>
Copyrights © 2014
