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All Journal Jurnal Paradigma Akuntansi
Gabrielle Novira, Linda Santioso
Fakultas Ekonomi dan bisnis Universitas Tarumanagara
Economics, Econometrics & Finance Social Sciences

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Faktor Yang Mempengaruhi Konservatisme Akuntansi Pada Perusahaan Manufaktur Di BEI Periode 2015-2017 Gabrielle Novira, Linda Santioso
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.002 KB) | DOI: 10.24912/jpa.v1i4.5708

Abstract

The purpose of this research is to examine empirical evidence the influence of leverage, firm size, managerial ownership structure, capital intensity, and growth opportunities toward the application of accounting conservatism on manufacturing companies listed in the Indonesian Stock Exchange in the period of 2015-2017. The sample in this research was determined by purposive sampling method. The research conducted by taking 33 manufacturing companies. The result of this research shows that leverage, firm size, managerial ownership structure, capital intensity have no effect on the application of accounting conservatism. Growth opportunities has negative effect on the application of accounting conservatism
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