Pengaruh Pertumbuhan Perusahaan, Leverage, Risiko Perusahaan, Reputasi Auditor, Kepemilikan Keluarga Dan Kepemilikan Institusional Terhadap Konservatisme Laporan Keuangan Perusahaan Perbankan Di Bursa Efek Indonesia (BEI) Periode 2010-2012
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Institusion
STIE Indonesia Banking School
Author
Pristiawan, Yoga Citra
Subject
HF5601 Accounting
Datestamp
2024-07-18 02:26:49
Abstract :
This study aims to analyze the influence of company growth, leverage, company risk, auditor reputation, family firm and government institutional ownership to conservatism accounting. This research used banking financial statement for a research sampel in period 2010-2012. Data analysis methods using multiple regression analysis to detect the influence of company growth, leverage, company risk, auditor reputation, family firm and government institutional ownership to conservatism accounting. Researcher measured company growth with the value of return on equity. The other independen variable such as leverage, measured with debt to aset ratio. Company risk and auditor reputation measured with accumulation of LIKit,LEVit dan UKRit, and auditor reputation measured with dummy variable. For a family and government ownership, researcher used ratio of percentage ownership for each variabel. Based on normality test, heteroskedastisitas test, multikolinieritas test and autocorrelation test, there were no deviations on classical assumption. That result indicate that the data used on research didn?t show any problem related the classical assumption. The other test of this research, using multiple regression analysis indicate that company growth have significant negative effect to conservatism, leverage have significant positif effect for conservatism. The other independen variabel such as company risk, auditor reputation, family and government ownership didn?t show any significant effect for conservatism Keyword : Company Growth, Leverage, Company Risk, Auditor Reputation, Family and Government Ownership, and Conservatism
This study aims to analyze the influence of company growth, leverage, company risk, auditor reputation, family firm and government institutional ownership to conservatism accounting. This research used banking financial statement for a research sampel in period 2010-2012. Data analysis methods using multiple regression analysis to detect the influence of company growth, leverage, company risk, auditor reputation, family firm and government institutional ownership to conservatism accounting. Researcher measured company growth with the value of return on equity. The other independen variable such as leverage, measured with debt to aset ratio. Company risk and auditor reputation measured with accumulation of LIKit,LEVit dan UKRit, and auditor reputation measured with dummy variable. For a family and government ownership, researcher used ratio of percentage ownership for each variabel. Based on normality test, heteroskedastisitas test, multikolinieritas test and autocorrelation test, there were no deviations on classical assumption. That result indicate that the data used on research didn?t show any problem related the classical assumption. The other test of this research, using multiple regression analysis indicate that company growth have significant negative effect to conservatism, leverage have significant positif effect for conservatism. The other independen variabel such as company risk, auditor reputation, family and government ownership didn?t show any significant effect for conservatism Keyword : Company Growth, Leverage, Company Risk, Auditor Reputation, Family and Government Ownership, and Conservatism
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