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Maria Oktavia Elizabeth Sinambela
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Arts Humanities Economics, Econometrics & Finance Social Sciences

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Faktor-faktor yang mempengaruhi konservatisme akuntansi Maria Oktavia Elizabeth Sinambela; Luciana Spica Almilia
Jurnal Ekonomi dan Bisnis Vol 21 No 2 (2018)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.057 KB) | DOI: 10.24914/jeb.v21i2.1788

Abstract

This study aims to test the effects of firm size, firm risk, capital intensity, taxes, audit committees, managerial ownership, and litigation risk on accounting conservatism. This research uses secondary data from the Indonesian Stock Exchange and Yahoo Finance for daily stock price data. This study analyzes the data from 192 observations using descriptive statistics, a test of classical assumption, and multiple regression analysis. The results indicate that firm size, firm risk, litigation risk, debt covenant, audit committees, managerial ownership do not affect accounting conservatism. However, taxes and capital intensity negatively affect accounting conservatism.
Co-Authors Luciana Spica Almilia