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AFEBI Accounting Review
Published by Asosiasi Fakultas Ekonomi dan Bisnis Indonesia
ISSN : 25485245     EISSN : 25485253     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AFEBI Accounting Review (AAR) is an academic journal which is published twice a year (June and December) by The Association of The Faculty of Economics and Business Indonesia. AAR is aimed as an outlet for theoretical and empirical research in the field of finance and accounting and to disseminate the information of the management and business research was conducted by members of AFEBI in particular and researchers in general to the academics, practitioners, students, and others who interested in finance and accounting.
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Articles 141 Documents
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The Determinants of Accounting Prudence Among Infrastructure Sector Companies in Indonesia Revita Handayani, Angela Sherly; Yanto, Heri
AFEBI Accounting Review Vol. 9 No. 1 (2024): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

This study aims to identify the factors influencing the application of accounting prudence in Indonesian infrastructure sector companies. These factors encompass capital intensity, growth opportunities, company size, profitability, leverage, and audit committees. A quantitative approach is employed in this research, with the population consisting of infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The sample selection utilizes purposive sampling techniques, resulting in a final sample of 35 companies with a 5-year observation period, comprising 114 analyzable units of data. Descriptive and inferential statistical analyses are conducted using IBM SPSS version 26. The research findings indicate that capital intensity, company size, profitability, and leverage significantly impact accounting prudence. However, growth opportunities and audit committees do not have a significant effect on accounting prudence. The novelty of this study is in the simultaneous utilization of 6 independent variables. Previous study has not used these 6 independent variables simultaneously. The population consists of infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022.

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