Faktor Yang Mempengaruhi Konservatisme Akuntansi Pada Perusahaan Manufaktur Di BEI Periode 2015-2017

Gabrielle Novira, Linda Santioso

Abstract


The purpose of this research is to examine empirical evidence the influence of leverage, firm size, managerial ownership structure, capital intensity, and growth opportunities toward the application of accounting conservatism on manufacturing companies listed in the Indonesian Stock Exchange in the period of 2015-2017. The sample in this research was determined by purposive sampling method. The research conducted by taking 33 manufacturing companies. The result of this research shows that leverage, firm size, managerial ownership structure, capital intensity have no effect on the application of accounting conservatism. Growth opportunities has negative effect on the application of accounting conservatism

Keywords


Accounting Conservatism, Leverage, Firm Size, Managerial Ownership Structure, Capital Intensity, Growth Opportunities

Full Text:

PDF


DOI: http://dx.doi.org/10.24912/jpa.v1i4.5708

Refbacks

  • There are currently no refbacks.