Faktor Yang Mempengaruhi Conservatism Accounting Di Industri Barang Konsumsi
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Abstract
The research aim to determine the effect of Leverage, Capital Intensity, Growth
Opportunities, Firm Size, and Board of Commissioners on Conservatism Accounting in
manufacturing company consumer goods industry listed on the Indonesia Stock Exchange in
2017-2019. This research uses a purposive sampling technique. There are 28 companies that
have passed the criteria. Data processing techniques using multiple regression analysis by using
IBM SPSS Statistics 22 and Microsoft Excel 2016 . The result in this research indicate that
Leverage, Growth Opportunities, and Board of Commissioners has not significant negative
effect on Conservatism Accounting, while Firm Size has positive and not significant effect on
Conservatism Accounting. Only Capital Intensity have a significant positive effect on
Conservatism Accounting.
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