FAKTOR YANG MEMPENGARUHI CONSERVATISM ACCOUNTING DI INDUSTRI BARANG KONSUMSI

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Published: Jan 22, 2023
DOI: https://doi.org/10.24912/jpa.v5i1.22432
Keywords:
Leverage Capital Intensity Growth Opportunities Firm Size Board of Commissioners

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Jessica Halim
Susanto Salim

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.

Article Details

Issue
Vol. 5 No. 1 (2023): Januari 2023
Section
Articles
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