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All Journal Goodwood Akuntansi dan Auditing Reviu
Ratna Septiyanti
Universitas Lampung, Lampung
Economics, Econometrics & Finance Education Other

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Analisis Faktor-Faktor yang Mempengaruhi Konservatisme Akuntansi Amelia Ifani; Yuliansyah Yuliansyah; Ratna Septiyanti; Ki Agus Andi
Goodwood Akuntansi dan Auditing Reviu Vol. 1 No. 2 (2023): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v1i2.2061

Abstract

Purpose: This study aims to determine the effect of dept to assets ratio (DAR), return of equity (ROE), firm size, institutional ownership on accounting conservatism. Method: The research population uses IDX financial reports, annual reports, and annual financial statistics for 2017-2021. The sample in this study consisted of LQ45 business actors registered on the IDX in 2017-2021. Methods of data analysis using multiple regression analysis with SPSS software tools. Result: The test results show that DAR has a negative effect on accounting conservatism, ROE has a positive effect on accounting conservatism, firm size has a negative effect on accounting conservatism, and institutional ownership has a negative effect on accounting conservatism. Subsequent studies add influencing variables related to accounting conservatism.
Co-Authors Amelia Ifani Ki Agus Andi Yuliansyah Yuliansyah