ANALYSIS OF THE FACTORS AFFECTING THE APPLICATION OF CONSERVATISM IN ACCOUNTING
DOI:
https://doi.org/10.31958/jtm.v9i2.11010Keywords:
Capital Intensity, Debt Convenant and Managerial OwnershipAbstract
The application of accounting conservatism in the presentation and disclosure of financial information is important and necessary because of the flexibility of management in presenting financial statements with overstated tendencies that can mislead the use of financial statements. The purpose of this study was to analyze the effect of capital intensity, debt covenant, and managerial ownership, both tested one by one and tested together on accounting conservatism in manufacturing companies listed on the Indonesian Stock Exchange (IDX). The research population is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period. Sample selection using purposive sampling method with predetermined criteria. Based on these criteria, a sample of 88 companies was obtained during the three-year observation period. The data used is secondary data. This study uses multiple linear regression analysis and hypothesis testing using the t-test, F test, and coefficient of determination test. The results showed that the factors that positively affect accounting conservatism are capital intensity and managerial ownership. While the debt covenant factor does not affect conservatism
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Fani, K. (2015). Analysis of the factors that influence the application of accounting conservatism. Accounting analysis journal, 3.
Fernandez, M. N. (2021, August 05). www.kabar24.bisnis.com. Retrieved July 27, 2022, fromhttps://kabar24.bisnis.com/read/20210805/16/1426552/manipulasi-laporan-keuangan-eks-bos-aisa-divonis-4-tahun-penjara
Fitriyani, S. (2017). The influence of the characteristics of the board of commissioners, audit committee, and earnings management on accounting conservatism in manufacturing companies listed on the Indonesian stock exchange (BEI) 2014-2016. 6-8.
Ghozali. (2016). Multivariete Analysis with IBM SPSS 23 Program. Bandung: Diponegoro University.
Ghozali, I. (2007). Application of Multtivariate Analysis with SPSS. Semarang: Diponegoro University.
H, Y. Y. (n.d.). Analysis of the Bankruptcy Level of PT Garuda Indonesia (Persero) Tbk. Scientific Article, 3.
Habsar, S. P. (2019). Debr covenant, Investment Opportunity Set, and Managerial Ownership on Accounting conservatism in Property and Real Estate Sub-Sector service companies listed on the Indonesia Stock Exchange. MEA Scientific Journal, 238-239.
Hamdani, S. P. (2017). Public share ownership and Return On Assets Against Corporate Social Responsibility Disclosure. Journal of Contemporary Accounting Research, 50.
Harahap, S. S. (2004). Islamic Accounting. Jakarta: PT Bumi aksara.
Hery. (2018). Accounting Theory. Jakarta: Prandamedia Group.
Ibrahim, A. (2009). Islamization of basic accounting concepts. journal of Islamic Economics and Finance, 2.
II, J. A. (2007). Strategic Management. salemba four.
Indrawati. (2015). Management and Business Research Methods. Bandung: Refika Aditama.
Juanda, Ahmad, 2007. The Effect of Litigation Risk and Strategy Type on the Relationship Between Conflict of Interest and Accounting Conservatism. SNA X Paper, Makassar
Latifa, K. N. (n.d.). The Effect of Debt Convenant, Managerial Ownership, and Growth Opportunities on Accounting Conservatism.
Mardani, R. (2021). Classical Assumption Test for Panel Data Regression. Journal of Your Business Solution.
Maria, L. S. (2018). Factors Affecting Accounting Conservatism. Journal of Economics and Business, Volume 21. No. 2, 298.
Mawarti, H. (2021). Introduction to Nursing Research. Yayasan Kita Tulis.
Prasetyorini, B. F. (2013). The Effect of Company Size, Leverage, Price Earning Ratio and Profitability on Company Value. Journal of Management Science, 186.
pratiwi, T. h. (2019). Analysis of the factors that influence the application of accounting conservatism. Thesis tiara hedyana pratiwi, 38-39.
Priyanto, D. (2014). SPSS 22 Practical Data Processing. Yogyakarta: C.V ANDI OFFSET.
Ramadhani, T. (2016). Factors Affecting Conservatism. Journal of Business and Economics Vol.23, No. 2, 142.
Reschiwati. (2016). Accounting for Manufacturing Companies. Bogor: In media.
Retnaningtyas, A. (2016). Measurement of factors that affect accounting conservatism. 42.
Riduwan. (2015). Basics of Statistics. Bandung: Alfabeta.
Risdiyani, F. (2015). Analysis of Factors Affecting the Application of Accounting Conservatism. Accounting Analysis Journal 4, 3.
Sandria, F. (2021, July 27). www.cnbciindonesia.com. Retrieved July 27, 2022, from https://www.cnbcindonesia.com/market/20210726191301-17-263827/deretan-skandal-lapkeu-di-pasar-saham-ri-indofarma-hanson/2
Santoso, S. (2013). Practice SPSS Parametric Statistics. Jakarta: ELEK Media Komputindo.
Sartika, A. (2020). The effect of managerial ownership, capital intensity, growth opportunities, debt convenant, and political cost on accounting conservatism. 37.
Savitri, E. (2016). Accounting Conservatism. Yogyakarta: Sahila Library.
Sihotang, K. (Yogyakarta). Ethics of the Accounting Profession. 2019: PT Kanisius.
Susanto, Barkah & Ramadhani, Tiara. (2016). Factors Affecting Conservatism (Study on Manufacturing Companies Listed on the IDX 2010-2014). Journal of Business and Economics, 23 (2), 142-151.
Social, O. M. (2020, September). 4 commonly used SPSS Autocorrelation test types. Retrieved June Monday, 2022, from https://gamastatistika.com
Sugiyono. (2017). Statistics for Research. Bandung: Alfabeta.
Sukirni, D. (2012). Managerial Ownership, Institutional Ownership, Dividend Policy and Debt Policy Analysis of Firm Value. Accounting Analysis Journal, 4.
Swetlan, F. T. (2019). Analysis of Factors Affecting Accounting Conservatism. Journal of Accounting, Auditing and Accounting Information Systems Vol.3 No. 1.
Vemiliyarni, R. D. (2014). The Effect of IFRS Convergence, Bonus Plan, Debt Covenant, and Political Cost on Accounting Conservatism. Accountability, Vol. 7 No.3.
Wasilah, S. N. (2016). Sharia Accounting in Indonesia. Jakarta: Salemba Empat.
Wati, R. (2012). Financial Accounting Theory. Yogyakarta: Graha Ilmu.
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