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All Journal Jurnal Paradigma Ekonomika JAM : Jurnal Aplikasi Manajemen Jurnal Ilmiah Universitas Batanghari Jambi J-MAS (Jurnal Manajemen dan Sains) Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal Development
Ratih Rosita
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Jambi
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Law, Crime, Criminology & Criminal Justice Physics Social Sciences

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Journal : Jurnal Ilmiah Universitas Batanghari Jambi

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Pengaruh Leverage, Growth Opportunity, Ukuran Perusahaan dan Intensitas Modal terhadap Konservatisme Akuntansi (Studi Empiris pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2019) Edison Edison; Ratih Rosita; Asrini Asrini; Esti Susilawati
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 2 (2023): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i2.3966

Abstract

This study aims to examine the effects of leverage, growth opportunity, firm size and capital intensity on the accounting conservatism simultaneously and partially. The population in this research is the bank company listed on the Indonesia Stock Exchange (IDX). Sample selection technique used is purposive sampling and obtained 28 companies with research period year 2016-2019. Data analysis method used in this research is multiple linear regression analysis using software SPSS version 22 for Windows. The results show that leverage, growth opportunity, firm size and capital intensity simultaneously affect the accounting conservatism and firm size have an effect on to accounting conservatism partially. While partially, leverage, growth opportunity, capital intensity have no effect on the accounting conservatism.
Co-Authors Adya Hermawati Asrini Asrini Asrini Asrini Deka Veronica Deni Firmansyah Edison Edison Endang Fatmawati Ermaini Ermaini Esti Susilawati Faradilla Herlin Herni Widiyah Nasrul Irmanelly, Irmanelly Rika Neldawaty Shujahat Ali Teguh Setiawan Wibowo Yorina An’guna Bansa Yorina An’guna Bansa