E-Jurnal Akuntansi TSM
Vol 2 No 4 (2022): E-Jurnal Akuntansi TSM

FAKTOR-FAKTOR YANG MEMENGARUHI KONSERVATISME AKUNTANSI

Rojwaa Taqiyah Zahro (Trisakti School of Management)
Aan Marlinah (Trisakti School of Management)
Dicky Supriatna (Trisakti School of Management)

Article Info

Publish Date
31 Dec 2022

Abstract

The objective of this research is to obtain empirical evidence about the influence of leverage, firm size, managerial ownership, size of board commissioners, profitability, financial distress and litigation risk as independent variables to accounting conservatism as dependent variables. This research used companies listed in nonfinancial companies sector in the Indonesian Stock Exchange from 2019 until 2021. 110 companies meet the criteria by using a purposive sampling method and using 330 data. This research uses multiple regression methods for data analysis. The result shows that leverage,firm size, managerial ownership, size of board commissioners, profitability, financial distress and litigation risk have no influence to accounting conservatism principle in the company.

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
E-Jurnal Akuntansi TSM
Website

Abbrev

EJATSM

Publisher

Sekolah Tinggi Ilmu Ekonomi Trisakti

Subject

Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

E-Jurnal Akuntansi TSM is biannual publication issued in the month of March, June, September, and December. E-Jurnal Akuntansi TSM is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to accounting issues (financial accounting and capital ...