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All Journal Jurnal Bisnis dan Ekonomi Optimum : Jurnal Ekonomi dan Pembangunan
Barkah Susanto
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG MEMENGARUHI KONSERVATISME (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI 2010-2014) Barkah Susanto; Tiara Ramadhani
Jurnal Bisnis dan Ekonomi Vol 23 No 2 (2016): Vol. 23 No. 2 EDISI SEPTEMBER 2016
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.314 KB)

Abstract

This study is aimed at examining the effects of leverage, company size, capital intensity, liquidity, and growth opportunities toward conservatism in the manufacturing companies listed on the Indonesian Stock Exchange (BEI). This study sample consisted of 22 manufacturing companies in BEI taken through the use of purposive sampling method. The analytical tool implemented was SPSS. The findings provide evidences that company size and capital intensity have positive influence on conservatism. Meanwhile the leverage, liquidity and growth opportunities have no positive effects on conservatism. Keywords: Conservatism, leverage, company size, capital intensity, liquidity, growth opportunities
PROSPEK IMPLEMENTASI SAK ETAP BERBASIS KUALITAS LAPORAN KEUANGAN UMKM Barkah Susanto; Nur Laila Yuliani
Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 1 (2015)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (125.056 KB) | DOI: 10.12928/optimum.v5i1.7796

Abstract

The purpose of this study is to evidence the factors that influence the perception of the importance of entrepreneurs related to accounting and financial reporting efforts and understanding SME entrepreneurs as well as proving the influence of the quality of financial reports to the growing number of bank credit received by SMEs in the City and County of ex-Kedu residency. Plan activities will include sampling with purposive sampling, data collection, and then tested by regression analysis testing tool. The results of the data analysis can be concluded that the respondent SMEs in this study have the perception that the accounting and financial reporting is important in the growth and development of its business. Latest education has positive influence on the perception of respondents about the importance of entrepreneurs financial reporting, whereas educational background, gender, and longstanding business has no effect on the perception of entrepreneurs about the importance of financial reporting. Quality of the SME financial statements affect the amount of credit it receives. Entrepreneurs variable information, socialization and last education of the SME entrepreneurs affect the understanding of the content SAK ETAP.
Co-Authors Nur Laila Yuliani Tiara Ramadhani