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All Journal E-Jurnal Akuntansi Universitas Udayana Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) JAZ: Jurnal Akuntansi Unihaz Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Bina Bangsa
Kusuma Indawati Halim
Fakultas Ekonomi Dan Bisnis Universitas Widya Dharma Pontianak, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : JAZ: Jurnal Akuntansi Unihaz

 1 
PENGARUH ARUS KAS OPERASI, PERTUMBUHAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI kusuma Indawati Halim
Jurnal Ilmu Akuntansi Vol 4 No 1 (2021): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v4i1.2086

Abstract

The principle of conservatism assumes that when choosing between two or more generally accepted accounting techniques, a preference is shown for the choice that has the least favorable impact on shareholder equity. This study attempts to determine the impact of operating cash flow, company growth, leverage, and profitability on accounting conservatism. The population in this study were 52 companies in the consumer goods industry sector on the Indonesia Stock Exchange for the period 2014 to 2018. Sample selection was using purposive sampling and obtained a sample of 36 companies. This type of research is quantitative research. The data analysis technique used is descriptive statistical analysis, classical assumption test, multiple regression analysis, F test, and t test. The test was carried out using the SPSS 22 program. The partial test results show that operating cash flow, company growth, and profitability partially have a positive impact on accounting conservatism, but leverage has no impact on accounting conservatism.
Co-Authors Novianty Novianty Veronica Olivia