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All Journal Jurnal Mirai Management SEIKO : Journal of Management & Business AkMen JURNAL ILMIAH Jurnal BISNIS & KEWIRAUSAHAAN JURNAL PENDIDIKAN TAMBUSAI Patria Artha Management Journal YUME : Journal of Management Idaarah: Jurnal Manajemen Pendidikan ATESTASI : Jurnal Ilmiah Akuntansi Jurnal Edueco PAY Jurnal Keuangan dan Perbankan Terbuka Journal of Economics and Business Golden Ratio of Human Resource Management Golden Ratio of Finance Management Jurnal Manajemen Perbankan Keuangan Nitro PARADUTA : Jurnal Ekonomi dan Ilmu-Ilmu Sosial Jurnal Bisnis dan Kewirausahaan
Mukhtar, Afiah
Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Journal : ATESTASI : Jurnal Ilmiah Akuntansi

 1 
Examining the Factors Affecting Accounting Prudence Idrus, Mukhammad; Fatimah, Siti; Mukhtar, Afiah; Salam, Karta Negara
ATESTASI - Jurnal Ilmiah Akuntansi Vol 5 No 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/atestasi.v5i1.1100

Abstract

This study examines the effect of managerial ownership, firm size, leverage, and growth opportunities on accounting prudence. This type of research includes causal research using quantitative methods. The population in this study were all mining companies listed on the BEI, as many as 28 companies. The sample in this study was determined by purposive sampling, so the full selection was 50 data from 10 financial statements of mining companies for five years. Secondary data was collected through the Indonesia Stock Exchange website and analyzed using Multiple Regression Analysis with the Ordinary Least Square model using the Eviews Version 12 software. The results found that managerial ownership positively and significantly affected accounting prudence. Meanwhile, firm size and leverage have no significant positive effect on accounting prudence. Meanwhile, the growth opportunities variable has a negative and significant impact on accounting prudence. The suggestions given by the author for further research are expected to consider other factors outside of this research that can affect accounting prudence such as litigation risk, taxes, and public ownership and can expand objects to other sectors and extend the research period to provide better results and more accurate.
Examining the Factors Affecting Accounting Prudence Mukhammad Idrus; Siti Fatimah; Afiah Mukhtar; Karta Negara Salam
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the effect of managerial ownership, firm size, leverage, and growth opportunities on accounting prudence. This type of research includes causal research using quantitative methods. The population in this study were all mining companies listed on the BEI, as many as 28 companies. The sample in this study was determined by purposive sampling, so the full selection was 50 data from 10 financial statements of mining companies for five years. Secondary data was collected through the Indonesia Stock Exchange website and analyzed using Multiple Regression Analysis with the Ordinary Least Square model using the Eviews Version 12 software. The results found that managerial ownership positively and significantly affected accounting prudence. Meanwhile, firm size and leverage have no significant positive effect on accounting prudence. Meanwhile, the growth opportunities variable has a negative and significant impact on accounting prudence. The suggestions given by the author for further research are expected to consider other factors outside of this research that can affect accounting prudence such as litigation risk, taxes, and public ownership and can expand objects to other sectors and extend the research period to provide better results and more accurate.
Examining the Factors Affecting Accounting Prudence Mukhammad Idrus; Siti Fatimah; Afiah Mukhtar; Karta Negara Salam
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i1.23

Abstract

This study examines the effect of managerial ownership, firm size, leverage, and growth opportunities on accounting prudence. This type of research includes causal research using quantitative methods. The population in this study were all mining companies listed on the BEI, as many as 28 companies. The sample in this study was determined by purposive sampling, so the full selection was 50 data from 10 financial statements of mining companies for five years. Secondary data was collected through the Indonesia Stock Exchange website and analyzed using Multiple Regression Analysis with the Ordinary Least Square model using the Eviews Version 12 software. The results found that managerial ownership positively and significantly affected accounting prudence. Meanwhile, firm size and leverage have no significant positive effect on accounting prudence. Meanwhile, the growth opportunities variable has a negative and significant impact on accounting prudence. The suggestions given by the author for further research are expected to consider other factors outside of this research that can affect accounting prudence such as litigation risk, taxes, and public ownership and can expand objects to other sectors and extend the research period to provide better results and more accurate.
Co-Authors Ahmad Yani Abdurrahman Andi Makkulawu Panyiwi Kessi Asmawiyah Asmawiyah Asmawiyah Dhita Pratiwi AR Harenal Daeng Toto Inayatul Mutmainnah Inayatul Mutmainnah Luqman MD Masradin Masradin Masradin Masradin Masradin Masradin Masradin Masradin Mukhammad Idrus Nur Aida Nur Alam Nurdiana Nurdiana Nurjaya Nurjaya Nurjaya Nurjaya Rahmat Rahmat Rismar Julia Salam, Karta Negara Sarilah Sarilah Siti Fatimah Siti Fatimah Siti Fatimah Suwardi, Wisda Zulaeha Syamsul Rinaldi Tri Velyna Utomo, Jepri