JURNAL LENTERA AKUNTANSI
Vol. 9 No. 2 (2024): JURNAL LENTERA AKUNTANSI, NOVEMBER 2024

FAKTOR-FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI PADA PERUSAHAAN TEKNOLOGI

Nila Sapit Tri (Unknown)
Fauziati, Popi (Unknown)
Mukhlizul Hamdi (Unknown)

Article Info

Publish Date
09 Nov 2024

Abstract

This study aims to examine the influence of managerial ownership, institutional ownership, growth opportunity, profitability, and leverage on accounting conservatism. The population in this research consists of 47 technology companies listed on the Indonesia Stock Exchange, with a purposive sampling method resulting in 18 companies as the research sample. The observation period is 3 years, from 2020 to 2022, with a total of 54 samples. This study uses multiple linear regression analysis with the help of SPSS version 29. The research results show that profitability has a positive effect on accounting conservatism. The variables of managerial ownership, institutional ownership, growth opportunity, and leverage do not have an effect on accounting conservatism.

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Journal Info
JURNAL LENTERA AKUNTANSI
Website

Abbrev

jrakt

Publisher

Politeknik LP3I Jakarta

Subject

Computer Science & IT Economics, Econometrics & Finance

Description

urnal Lentera Akuntansi (ISSN 2339-2991, E-ISSN 2745-6978) ini merupakan jurnal ilmiah berkala yang ditujukan untuk mempublikasikan karya ilmiah hasil penelitian, pengembangan dan studi pustaka di bidang disiplin ilmu akuntansi meliputi ilmu Ekonomi, Akuntansi, Perpajakan, Analisa Laporan Keuangan ...