Amelia Ifani, Yuliansyah Yuliansyah, Ratna Septiyanti, Ki Agus Andi
{"title":"影响会计保守的因素分析","authors":"Amelia Ifani, Yuliansyah Yuliansyah, Ratna Septiyanti, Ki Agus Andi","doi":"10.35912/gaar.v1i2.2061","DOIUrl":null,"url":null,"abstract":"Purpose: This study aims to determine the effect of dept to assets ratio (DAR), return of equity (ROE), firm size, institutional ownership on accounting conservatism. Method: The research population uses IDX financial reports, annual reports, and annual financial statistics for 2017-2021. The sample in this study consisted of LQ45 business actors registered on the IDX in 2017-2021. Methods of data analysis using multiple regression analysis with SPSS software tools. Result: The test results show that DAR has a negative effect on accounting conservatism, ROE has a positive effect on accounting conservatism, firm size has a negative effect on accounting conservatism, and institutional ownership has a negative effect on accounting conservatism. Subsequent studies add influencing variables related to accounting conservatism.","PeriodicalId":472681,"journal":{"name":"Goodwood Akuntansi dan Auditing Reviu","volume":"48 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Analisis Faktor-Faktor yang Mempengaruhi Konservatisme Akuntansi\",\"authors\":\"Amelia Ifani, Yuliansyah Yuliansyah, Ratna Septiyanti, Ki Agus Andi\",\"doi\":\"10.35912/gaar.v1i2.2061\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Purpose: This study aims to determine the effect of dept to assets ratio (DAR), return of equity (ROE), firm size, institutional ownership on accounting conservatism. Method: The research population uses IDX financial reports, annual reports, and annual financial statistics for 2017-2021. The sample in this study consisted of LQ45 business actors registered on the IDX in 2017-2021. Methods of data analysis using multiple regression analysis with SPSS software tools. Result: The test results show that DAR has a negative effect on accounting conservatism, ROE has a positive effect on accounting conservatism, firm size has a negative effect on accounting conservatism, and institutional ownership has a negative effect on accounting conservatism. Subsequent studies add influencing variables related to accounting conservatism.\",\"PeriodicalId\":472681,\"journal\":{\"name\":\"Goodwood Akuntansi dan Auditing Reviu\",\"volume\":\"48 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-05-03\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Goodwood Akuntansi dan Auditing Reviu\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.35912/gaar.v1i2.2061\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Goodwood Akuntansi dan Auditing Reviu","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.35912/gaar.v1i2.2061","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Analisis Faktor-Faktor yang Mempengaruhi Konservatisme Akuntansi
Purpose: This study aims to determine the effect of dept to assets ratio (DAR), return of equity (ROE), firm size, institutional ownership on accounting conservatism. Method: The research population uses IDX financial reports, annual reports, and annual financial statistics for 2017-2021. The sample in this study consisted of LQ45 business actors registered on the IDX in 2017-2021. Methods of data analysis using multiple regression analysis with SPSS software tools. Result: The test results show that DAR has a negative effect on accounting conservatism, ROE has a positive effect on accounting conservatism, firm size has a negative effect on accounting conservatism, and institutional ownership has a negative effect on accounting conservatism. Subsequent studies add influencing variables related to accounting conservatism.