scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

2020 ◽  
Vol 4 (1) ◽  
pp. 126
Author(s):  
Andreas Bambang Daryatno ◽  
Linda Santioso
Keyword(s):  
Ownership Structure ◽  
Capital Intensity ◽  
Negative Influence ◽  
Accounting Conservatism ◽  
Managerial Ownership ◽  
Company Size ◽  
Litigation Risk ◽  
Manufacturing Companies ◽  
Growth Opportunities ◽  
Purposive Sampling

Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh risiko litigasi, ukuran perusahaan, struktur kepemilikan manajerial, intensitas modal, dan growth opportunities terhadap penerapan konservatisme akuntansi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2015-2017. Teknik pengambilan sampel dalam penelitian ini adalah metode purposive sampling. Penelitian dilakukan dengan total 33 sampel perusahaan manufaktur dari total populasi 136 perusahaan. Hasil dari penelitian ini adalah risiko litigasi, ukuran perusahaan, struktur kepemilikan manajerial, dan intensitas modal tidak berpengaruh terhadap penerapan konservatisme akuntansi. Growth opportunities memiliki pengaruh negatif terhadap penerapan konservatisme akuntansi. Penelitian ini menggunakan analisis regresi berganda. Alat analisis yang akan digunakan pada penelitian ini merupakan teknik analisis statistik yang berbasis software computer dengan menggunakan program Statistical Product and Service Solutions (SPSS) versi 23.  The purpose of this study is to empirically examine the effect of litigation risk, company size, managerial ownership structure, capital intensity, and growth opportunities on the application of accounting conservatism to manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2015-2017. The sampling technique in this research is purposive sampling method. The study was conducted with a total of 33 samples of manufacturing companies from a total population of 136 companies. The results of this study are litigation risk, company size, managerial ownership structure, and capital intensity do not influence the application of accounting conservatism. Growth opportunities have a negative influence on the application of accounting conservatism. This research uses multiple regression analysis. The analytical tool that will be used in this research is a statistical analysis technique based on computer software using the Statistical Product and Service Solutions (SPSS) version 23 program.

scholarly journals The Effect of Managerial Ownership Structure, Financial Distress and Growth Opportunities to Application of Accounting Conservatism Principles with Litigation Risk as Moderating Variables on Manufacturing Companies Listed on the Indonesia Stock Exchange

2022 ◽  
Vol 9 (1) ◽  
pp. 108-120
Author(s):  
Oktavia Fahrina Lubis ◽  
Azhar Maksum ◽  
Muammar Khadafi
Keyword(s):  
Ownership Structure ◽  
Financial Distress ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Accounting Conservatism ◽  
Managerial Ownership ◽  
Litigation Risk ◽  
Manufacturing Companies ◽  
Growth Opportunities ◽  
Study Results

This study aims to examine and analyze the effect of managerial ownership structure, financial distress, and growth opportunities on accounting conservatism with litigation risk as a moderating variable. The population in this study was 171 manufacturing companies listed on the Indonesia Stock Exchange for the 2010-2019 period. This research was conducted using the purposive sampling technique so that 36 samples were obtained. The data analysis method used multiple linear regression analysis and interaction tests with the help of the Eviews application program. The study results indicate that growth opportunities partially have a positive effect on applying the principle of accounting conservatism. Meanwhile, managerial ownership structure and financial distress partially do not affect the application of accounting conservatism principles. Simultaneously managerial ownership structure, financial distress and growth opportunities affect the application of accounting conservatism principles. Litigation risk as a moderating variable cannot moderate the influence of managerial ownership structure, financial distress, and growth opportunities on applying accounting conservatism principles to manufacturing companies listed on the Indonesia Stock Exchange for the 2010-2019 period. Keywords: managerial ownership structure, financial distress, growth opportunities, litigation risk and accounting conservatism.

PENGARUH KONSERVATISMA AKUNTANSI TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI

2008 ◽  
Author(s):  
Olliza Mayesti ◽  
Resti Yulistia Muslim
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Negative Influence ◽  
Accounting Conservatism ◽  
Managerial Ownership ◽  
Net Income ◽  
Manufacturing Companies ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Earnings Response

The objective of this study is to examine whether corporate governance influence the relation between accounting conservatism and Earnings Response Coefficient (ERC). The accounting conservatism proxy used in this research is accruals obtained from differences between net income and cash flow. Sample consists of 31 manufacturing companies that listed in Indonesian Stock Exchange since 2003­2006. Hypotheses are examined by using multiple regressions. The result shows that there is a negative influence of accounting conservatism to Earnings Response Coefficient. Managerial ownership as a moderating variable did not affect the relation between accounting conservatism and Earnings Response Coefficient, but independent board of commissioner composition as a moderating variable affected the relation between accounting conservatism and Earnings Response Coefficient.

scholarly journals PENGARUH PERENCANAAN PAJAK, KEPEMILIKAN MANAJERIAL DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK MANAJEMEN LABA

2020 ◽  
Vol 8 (2) ◽  
pp. 102-116
Author(s):  
Enong Muiz ◽  
Heni Ningsih
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Stock Exchange ◽  
Tax Planning ◽  
Managerial Ownership ◽  
Company Size ◽  
Research Needs ◽  
Manufacturing Companies ◽  
Purposive Sampling

This study aims to determine the effect of tax planning, managerial ownership and company size on earnings management in the manufacturing companies of the automotive sub sector and components listed on the Indonesia Stock Exchange (IDX). Sampling in this study uses purposive sampling, namely the determination of samples based on certain criteria, the sample used is 4 (four) automotive sub sector manufacturing companies and components that have met the specified criteria. The results of this study indicate that partially tax planning has a positive and not significant effect on earnings management while managerial ownership and company size have a positive and significant effect on earnings management. However, simultaneous tax planning, managerial ownership and firm size have a positive and significant effect on earnings management. From the results of this study, researchers provide some suggestions for further research to get better results because the results obtained by researchers are still lacking and further research needs to be done.

scholarly journals YAN vOL.8 ED 2

2019 ◽  
Author(s):  
Yan Irianis
Keyword(s):  
Intellectual Capital ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Annual Reports ◽  
Managerial Ownership ◽  
Company Size ◽  
Company Performance ◽  
Manufacturing Companies

The purpose of the research is to analyze the effect of Intellectual Capital, Company Size, and Ownership Structure, namely managerial ownership and institusional ownership toward company performance. This research used samples from manufacturing companies that listed on Indonesia Stock Exchange (IDX) during 2012-2015. Based on purposive sampling technique, it got 17 companies as research samples, so as long as 4 years observation there were 68 annual reports were analyzed. Type of data used is secondary data obtained from www.idx.co.id. The analyctical method used is multiple regression analysis.The results of this research showed than Intellectual Capital doesn’t have significant effect to company performance, company size has significant effect to company performance, managerial ownership has significant effect to company performance, and institutional ownership doesn’t have significant effect to company performance.

scholarly journals Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2008-2014

2016 ◽  
Vol 3 (2) ◽  
pp. 19-32 ◽  
Author(s):  
Rilla Gantino
Keyword(s):  
Firm Size ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Capital Intensity ◽  
Accounting Conservatism ◽  
Manufacturing Companies ◽  
Firm Risk ◽  
Risk Capital ◽  
Growth Opportunity ◽  
Size Firm

This study examine the influence of firm size, firm risk, capital intensity, leverage, tax, litigation, ownership structure, and growth opportunity for accounting conservatism.The study population was 129 manufacturing companies listed in Indonesian Stock Exchange between 2009 and 2011. Based on purposive sampling method, 38 manufaturing companies was selected (or 114 observations). Data was selected from the companies’ financial reports and analysed by using multiple linear regression. This study uncovered that. the firm size, firm risk, capital intensity, leverage, tax, litigation, ownership structure, and growth opportunity have influence for accounting conservatism collectively. But, only firm size, firm risk, capital intensity, ownership structure and growth opportunity affect accounting conservatism individually in the studied companies

scholarly journals Akuntansi Konservatisme Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

2016 ◽  
Vol 3 (1) ◽  
pp. 1-16
Author(s):  
Agustina Agustina ◽  
Rice Rice ◽  
Stephen Stephen
Keyword(s):  
Firm Size ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Capital Intensity ◽  
Accounting Conservatism ◽  
Manufacturing Companies ◽  
Firm Risk ◽  
Risk Capital ◽  
Growth Opportunity ◽  
Size Firm

This study examine the influence of firm size, firm risk, capital intensity, leverage, tax, litigation, ownership structure, and growth opportunity for accounting conservatism.The study population was 129 manufacturing companies listed in Indonesian Stock Exchange between 2009 and 2011. Based on purposive sampling method, 38 manufaturing companies was selected (or 114 observations). Data was selected from the companies’ financial reports and analysed by using multiple linear regression. This study uncovered that. the firm size, firm risk, capital intensity, leverage, tax, litigation, ownership structure, and growth opportunity have influence for accounting conservatism collectively. But, only firm size, firm risk, capital intensity, ownership structure and growth opportunity affect accounting conservatism individually in the studied companies.

scholarly journals Pengaruh Struktur Kepemilikan Manajerial, Leverage, Kompensasi Bonus dan Ukuran Perusahaan Terhadap Manajemen Laba

2021 ◽  
Vol 1 (11) ◽  
pp. 793-807
Author(s):  
Rachael Oktavia
Keyword(s):  
Earnings Management ◽  
Ownership Structure ◽  
Sampling Method ◽  
Good Condition ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Company Size ◽  
Manufacturing Companies ◽  
Testing Technique ◽  
Normality Test

Earnings Management is one of the efforts made by companies to manipulate the numbers in the financial statements so that the company's financial statements can be seen in good condition for investors and other stakeholders. This study aims to determine the effect of managerial ownership structure, leverage, bonus compensation and company size on earnings management in manufacturing companies listed in BEI 2017-2019. The sampling method in this study used purposive sampling so that the researchers found 55 companies that match the criteria in 2017- 2019, so that this study analyzed as many as 165. The testing technique in this research is in the form of classical assumption test, normality test, autocorrelation test, multicollinearity test, heteroscedasticity test, determination coefficient test and T test. The results of the study indicate that Managerial Ownership Structure, Leverage, Bonus Compensation and Company Size do not significantly influence earnings management.

scholarly journals PENGARUH CAPITAL INTENSITY, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX

2020 ◽  
Vol 3 (2) ◽  
pp. 46
Author(s):  
Nawang Kalbuana ◽  
Rinosa Ari Widagdo ◽  
Devia Rahma Yanti
Keyword(s):  
Tax Avoidance ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Negative Influence ◽  
Positive Influence ◽  
Company Size ◽  
Variable Size ◽  
Purposive Sampling

The purpose of this study was to find out the effect of tax avoidance on capital intensity variables, company size, and leverage. Samples from this study are companies registered in Jakarta Islamic Index from 2015 to 2019.  This research uses a purposive sampling technique in determining the sample while performing analysis used multiple linear analyses. The results of this study revealed that in companies registered in Jakarta Islamic Index on capital intensity variables have a positive influence on tax avoidance while leverage has a negative influence on tax avoidance. Another thing that is quite surprising in this research is the variable size of the company, especially in companies listed in Jakarta Islamic Index does not affect tax avoidance.

scholarly journals Factors Affecting Accounting Conservatism in Manufacturing Companies Listed on The Indonesian Stock Exchange in 2017-2019

2020 ◽  
Vol 3 (2) ◽  
pp. 131-136
Author(s):  
Ni Putu Gita Pradhnya Sari ◽  
◽  
I W Karman ◽  
Istiarto Istiarto ◽  
◽  
...  
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Capital Intensity ◽  
Multiple Linear Regression Analysis ◽  
Accounting Conservatism ◽  
Company Size ◽  
Manufacturing Companies ◽  
Independent Variables ◽  
Debt Covenant

Conservatism is a precautionary principle that can be considered in accounting because a company has an uncertain or unexpected event. The purpose of this study was to determine the effect of company size, capital intensity, debt covenant, and litigation risk on accounting conservatism. This study uses secondary data in the form of annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange with the study period in 2017-2019. The population in this study were 168 manufacturing companies using a purposive sampling method, there were 25 company data included in the criteria. The analysis technique used is to use multiple linear regression analysis. The results of the analysis in this study indicate that at the time of the F Test all independent variables simultaneously influence accounting conservatism, and after the T test is performed shows that company size and debt covenant variables partially affect accounting conservatism, while other independent variables do not influence conservatism accounting, manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019.

scholarly journals DETERMINAN ENVIRONMENTAL DISCLOSURES PERUSAHAAN MANUFAKTUR DI INDONESIA DAN MALAYSIA

2018 ◽  
Vol 7 (1) ◽  
pp. 31
Author(s):  
Isnani Fashikhah ◽  
Evi Rahmawati ◽  
Hafiez Sofyani
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Negative Influence ◽  
Positive Influence ◽  
Managerial Ownership ◽  
Company Size ◽  
Governance Mechanism ◽  
Manufacturing Companies ◽  
Corporate Governance Mechanism ◽  
Environmental Disclosures

The study aims to examine the influence of corporate governance mechanism, company size and financial performance towards environmental disclosures in manufacturing companies listed in Indonesia Stock Exchange and Bursa Malaysia period 2016.The variables examined in this study are managerial ownership, size of the board of commissioners, company size, and liquidity. The research used purposive sampling method, obtained from 59 Indonesia manufacture companies and 63 Malaysia manufactures companies. The examination used multiple regression analysis and independent sample t test. The result of the research:1) The managerial ownership had negative influence towards environmental disclosures in Indonesia, but it had positive influence in Malaysia, 2) The size of the board of commissioners had positive influence towards environmental disclosures in Indonesia, but it did not have influence in Malaysia, 3) The size of the company did not have influence towards environmental disclosures in Indonesia, but it had positive influence in Malaysia,4) The liquidity had negative influence towards environmental disclosures in Indonesia, but it had positive influence in Malaysia, and5) There was difference in the level of environmental disclosures in Indonesia and in Malaysia.

Sign in / Sign up

Export Citation Format

Share Document