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All Journal Moneter : Jurnal Akuntansi dan Keuangan JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Intervensi Komunitas: Jurnal Pengabdian Masyarakat JURNAL ABDIMAS TRIDHARMA MANAJEMEN JUTRIANCE
Ratih Qadarti Anjilni
Universitas Pamulang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Journal : JUTRIANCE

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PENGARUH KONTRAK UTANG, LITIGACY RISK, DAN STRUKTUR KEPEMILIKAN INSTITUSIONAL TERHADAP KONSERVATISME AKUNTANSI Kartika Nuranggraeni; Ratih Qadarti Anjilni
Jurnal Trial Balance Vol. 2 No. 1 (2024)
Publisher : Jurnal Trial Balance

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v2i1.83

Abstract

This research aims to analyze the influence of debt contracts, litigation risk and institutional ownership structure on accounting conservatism. The population used was non-cyclical consumer sector companies for the 2019-2023 research period, the sampling technique used purposive sampling. The data used in this research is secondary data in the form of financial reports from each company that has been used as a research sample. The number of samples before classification was 125 and after classification into 14 companies with 5 years of research, 70 samples were used in the research. Furthermore, the research method used is a quantitative research method. The data analysis method uses panel data regression analysis methods, classical assumption tests, significance tests. Meanwhile, data processing uses the help of the Eviews 9 statistical program. The results of the research show that the debt contract variable (X1) has a significant influence on accounting conservatism, then litigation risk (X2) does not have a significant influence on accounting conservatism, whereas institutional ownership structure ( X3) does not have a significant influence on accounting conservatism. This shows that the independent variables debt contracts, litigation risk and institutional ownership structure together (simultaneously) have a significant influence on accounting conservatism.
Co-Authors DESY PURWASIH Effriyanti Effriyanti Fauziah Al Zaytun Fitria Kinanthi Asih Harry Barli Kartika Nuranggraeni Listiya Ike Purnomo