Examining the Factors Affecting Accounting Prudence (original) (raw)
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https://www.ijrrjournal.com/IJRR\_Vol.9\_Issue.1\_Jan2022/IJRR-Abstract016.html, 2022
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https://www.ijrrjournal.com/IJRR\_Vol.10\_Issue.2\_Feb2023/IJRR-Abstract22.html, 2024
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Jurnal Penelitian Ekonomi dan Bisnis
This research aims to analyze the effect of financial distress, firm size, leverage, and litigation risk on implementing the accounting conservatism of manufacturing companies in Indonesia. The population in this research is manufacturing companies listed on the Indonesia Stock Exchanged (IDX) over 2014-2018. Research sample selection used the purposive sampling method. Obtained company data that meet the research criteria as many as 169 companies, so that the total research data is 149 data. The analysis methods in this research are multiple regression analysis. Based on the test results of the research conclude that variables of the board of financial distress, firm size, and litigation risk have no effect on accounting conservatism implemented of manufacturing companies. Meanwhile, the variable of leverage affects the accounting conservatism's implemented by manufacturing companies. Keywords: Conservatism Accounting. Financial Distress, Firm Size, Leverage, Litigation Risk
Accounting Analysis Journal, 2021
This study aims to examine the influence of company size, managerial ownership, and conflict of interest to accounting conservatism with leverage as the moderating variable. The population was mining companies and infrastructure, utilities, and transportation companies which were listed on the Indonesia Stock Exchange (IDX) from 2015 to 2018, which are 118 companies. The sample was determined by purposive sampling which resulted in 12 companies with 36 units of analysis. The data were collected by using documentaries. The analysis techniques used descriptive and inferential with the help of IBM SPSS version 21. The results showed that managerial ownership had a negative influence and conflicts of interest had a positive influence to accounting conservatism, company size had not influenced to accounting conservatism, and leverage moderated the relationship of managerial ownership to accounting conservatism, but it was unable to moderate the relationship of company size and conflict o...
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This research is a research about the effect of good corporate governance and audit quality to earnings quality with firm size as moderating variable. The size of the board of commissioners is measured by the number of internal and external board members, the concentrated ownership is measured by the percentage of shares held, the quality of the profit is measured by the discretionary accruals, the audit quality is measured by the amount of audit fees, and the size of the company is measured by the natural log of total assets. The sample in this research is index Compass 100 companies listed on BEI during 2010-2015 as many as 54 companies. Data collection method using purposive sampling technique. Data analysis technique is multiple panel data regression analysis using STATA software. The results show that the size of the board of commissioners and audit quality has no significant effect on earnings quality. Concentrated ownership has a negative effect on earnings quality. The size of the firm has a significant positive influence on earnings quality and firm size is able to moderate significantly positive and negatively significant impact on audit quality and ownership is concentrated on earnings quality. Meanwhile, firm size is not able to moderate significantly the effect on the size of the board of commissioners on earnings quality.
Accounting Analysis Journal, 2016
Penelitian ini bertujuan untuk menganalisis pengaruh konservatisme akuntansi, investment opportunity set, leverage, dan ukuran perusahaan terhadap kualitas laba. Populasi dalam penelitian ini adalah perusahaan yang terdapat dalam industri sektor barang konsumsi pada tahun 2011-2014 yang terdiri dari 38 perusahaan. Pengambilan sampel dilakukan berdasarkan metode purposive sampling dan diperoleh sebanyak 24 perusahaan. Data analisa yang digunakan adalah Regresi Linier Berganda. Hasil analisis menunjukkan bahwa konservatisme akuntansi dan ukuran perusahaan memiliki pengaruh dengan kualitas laba. Sedangkan investment opportunity set dan leverage tidak memiliki pengaruh terhadap kualitas laba. Hasil penelitian secara simultan menunjukkan bahwa seluruh variabel independen berpengaruh terhadap kualitas laba. Saran untuk penelitian selanjutnya adalah menambah variabel maupun indikator yang sesuai dengan situasi dan kondisi obyek penelitian This study aimed to analyze the effect of accountin...