Pengaruh Profitabilitas, Kepemilikan Manajerial, Ukuran Perusahaan, Dan Peluang Pertumbuhan Terhadap Konservatisme Akuntansi Perusahaan Manufaktur Sektor Industri Barang Konsumsi Di Indonesia
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Muthoharoh, Novami Ramadhani
Subject
657.028 - ACCOUNTING INFORMATION SYSTEMS
Datestamp
2023-08-10 07:19:58
Abstract :
Companies are required to take many steps or ways to protect their companies. Uncertainty about future economic conditions has led to the selection of the right accounting method in order to remain transparent so that the presentation of each figure clearly shows where it came from. This causes managers to apply conservative accounting principles. Accounting Conservatism or accounting conservatism is the precautionary principle by accountants in preparing financial reports where this needs to be done to be careful in assessing each item of financial statements in uncertain conditions so that later they can reflect the actual condition of the company. This research was conducted with the aim of determining whether there is an effect of profitability, managerial ownership, company size, and growth opportunities on accounting conservatism with the population used being manufacturing companies in the consumer goods industry sector listed on the IDX for the 2017-2021 period. This study uses secondary data by determining the sample using purposive sampling technique as many as 51 companies with 231 data with the help of SPSS Version 26. The analysis method of this research uses descriptive statistical analysis, classical assumption test, and hypothesis testing. The results of this study state that the higher the profitability and the larger the size of the company, the more conservative the company will be. But the higher the managerial ownership and the higher the growth opportunities, does not make the company more conservative.
Companies are required to take many steps or ways to protect their companies. Uncertainty about future economic conditions has led to the selection of the right accounting method in order to remain transparent so that the presentation of each figure clearly shows where it came from. This causes managers to apply conservative accounting principles. Accounting Conservatism or accounting conservatism is the precautionary principle by accountants in preparing financial reports where this needs to be done to be careful in assessing each item of financial statements in uncertain conditions so that later they can reflect the actual condition of the company. This research was conducted with the aim of determining whether there is an effect of profitability, managerial ownership, company size, and growth opportunities on accounting conservatism with the population used being manufacturing companies in the consumer goods industry sector listed on the IDX for the 2017-2021 period. This study uses secondary data by determining the sample using purposive sampling technique as many as 51 companies with 231 data with the help of SPSS Version 26. The analysis method of this research uses descriptive statistical analysis, classical assumption test, and hypothesis testing. The results of this study state that the higher the profitability and the larger the size of the company, the more conservative the company will be. But the higher the managerial ownership and the higher the growth opportunities, does not make the company more conservative.
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