Goodwood Akuntansi dan Auditing Reviu
Vol. 1 No. 2 (2023): Mei

Analisis Faktor-Faktor yang Mempengaruhi Konservatisme Akuntansi

Amelia Ifani (Universitas Lampung, Lampung)
Yuliansyah Yuliansyah (Universitas Lampung, Lampung)
Ratna Septiyanti (Universitas Lampung, Lampung)
Ki Agus Andi (Universitas Lampung, Lampung)

Article Info

Publish Date
06 Jun 2023

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.

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Journal Info
Goodwood Akuntansi dan Auditing Reviu
Website

Abbrev

gaar

Publisher

Goodwood Publishing

Subject

Economics, Econometrics & Finance Education Other

Description

Goodwood Akuntansi dan Auditing Reviu (GAAR) is a peer-reviewed, and scholarly journal published by Penerbit Goodwood. GAAR publishes high-quality research to answer important and interesting questions, develops or tests a theory, replicates prior studies, explores up-to-date phenomena, reviews and ...