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All Journal Fokus Ekonomi SOLUSI Buletin Abdi Masyarakat (BAM) Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Governors
Widaryanti Widaryanti
Sekolah Tinggi Ilmu Ekonomi Pelita Nusantara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Governors

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The Effect Of Managerial Ownership, Institutional Ownership, Growth Opportunity And Profitability On Accounting Conservatism Widaryanti Widaryanti
GOVERNORS Vol. 1 No. 1 (2022): April 2022 Issue
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.12 KB) | DOI: 10.47709/governors.v1i1.1649

Abstract

This studi aims to analyze the effect of Manajerial Ownership, Institutonal Ownership, Growth Opportunity and Profitability on Accounting Conservatism. With a sample of 165 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 selected using the purposive sampling method. The data obtained in this study used the documentation method. With multiple regression analysis method. Data collection method by understanding secondary data obtained from external sources and financial reports of producers listed on the Indonesia Stock Exchange. The results of this study are that managerial ownership has a negative and insignificant effect on accounting conservatism. From these results it can be said that although management is the shareholder and owner, there is no significant effect. Not all executives in the company own shares in the company. As a result, management tends to apply accounting principles while minimizing profits. Institutional ownership and growth opportunity have no effect on accounting conservatism. These results indicate that all manufacturers apply the precautionary accounting principle. Profitability has a positive effect on accounting conservatism.
Co-Authors Ana Khoirina Edi Setiyono Eman Sukanto Maduretno Widowati Muhammad Ali Maksum Nurohmi Ambar Tasriastuti Rezza Dian Sasmita