Jurnal Ilmiah Universitas Batanghari Jambi
Vol 23, No 2 (2023): Juli

Pengaruh Leverage, Growth Opportunity, Ukuran Perusahaan dan Intensitas Modal terhadap Konservatisme Akuntansi (Studi Empiris pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2019)

Edison Edison (Unknown)
Ratih Rosita (Universitas Muhammadiyah Jambi)
Asrini Asrini (Unknown)
Esti Susilawati (Unknown)

Article Info

Publish Date
26 Jul 2023

Abstract

This study aims to examine the effects of leverage, growth opportunity, firm size and capital intensity on the accounting conservatism simultaneously and partially. The population in this research is the bank company listed on the Indonesia Stock Exchange (IDX). Sample selection technique used is purposive sampling and obtained 28 companies with research period year 2016-2019. Data analysis method used in this research is multiple linear regression analysis using software SPSS version 22 for Windows. The results show that leverage, growth opportunity, firm size and capital intensity simultaneously affect the accounting conservatism and firm size have an effect on to accounting conservatism partially. While partially, leverage, growth opportunity, capital intensity have no effect on the accounting conservatism.

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Journal Info
Jurnal Ilmiah Universitas Batanghari Jambi
Website

Abbrev

ilmiah

Publisher

Universitas Batanghari Jambi

Subject

Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

Description

Jurnal Ilmiah Universitas Batanghari Jambi adalah peer-review jurnal akses terbuka yang bertujuan untuk berbagi dan diskusi mengenai isu dan hasil penelitian yang lagi hangat pada saat ini. Jurnal ini diterbitkan oleh Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Batanghari Jambi, ...