Jurnal Paradigma Akuntansi
Vol 1, No 4 (2019): Oktober 2019

Faktor Yang Mempengaruhi Konservatisme Akuntansi Pada Perusahaan Manufaktur Di BEI Periode 2015-2017

Gabrielle Novira, Linda Santioso (Fakultas Ekonomi dan bisnis Universitas Tarumanagara)

Article Info

Publish Date
16 Sep 2019

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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Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...