Jurnal Riset Perbankan, Manajemen dan Akuntansi
Vol 7 No 1 (2023): Jurnal Riset Perbankan, Manajemen dan Akuntansi

PENGARUH TINGKAT UTANG (LEVERAGE), KEPEMILIKAN MANAJERIAL, DAN PROFITABILITAS TERHADAP PENERAPAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN KONSTRUKSI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019

Wahyu Adhi Prawira (Unknown)
Prahasto Ajie Mubarok (Unknown)

Article Info

Publish Date
31 Jan 2023

Abstract

This study aims to determine the effect of debt levels, managerial ownership, and profitability on the application of accounting conservatism. The population in this study were all construction and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2019 period. Selection of research samples using purposive sampling method with predetermined criteria. Based on these criteria, the sample in this study were 31 companies. The data used are secondary data. This study uses multiple linear regression analysis and hypothesis testing using the t test and the coefficient of determination. Interesting results show that all variables affect accounting conservatism, leverage, managerial ownership and profitability.

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Journal Info
Jurnal Riset Perbankan, Manajemen dan Akuntansi
Website

Abbrev

jrpma

Publisher

Institut Keuangan-Perbankan dan Informatika Asia Perbanas

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

The Journal of Research on Banking, Management and Accounting is focused on publishing original research articles, reviewing contributor articles and current issues related to banking, management and accounting. The main objective of this journal is to provide a platform for national scientists, ...