Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Growth Opportunities, dan Profitabilitas terhadap Konservatisme Akuntansi

El-Haq, Zia Nurhaliza SyefadanZulpahmi, ZulpahmidanSumardi, Sumardi (2019) Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Growth Opportunities, dan Profitabilitas terhadap Konservatisme Akuntansi. JURNAL ASET (AKUNTANSI RISET), 11 (2). pp. 315-328.

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Abstract

This study aims to determine the influence of managerial ownership, institutional ownership, growth opportunities, and profitability of accounting conservatism. The research object used is a state-owned corporation listed in IDX in 2012-2018 which compiled 7 samples of companies with a period of 7 years, with the result that the data processed is 49 data. This research uses the method of explanation research. The tools used to determine the influence between variables is SPSS version 23 year 2019. The results indicate that institutional ownership and growth opportunities significantly influence on accounting conservatism, while managerial and profitability have no significant influence on accounting conservatism. Simultaneously all of the variables significantly influence on accounting conservatism. The independent variables of this study 48.2% can described the value of accounting conservatism, while 51.8% were described by other variables not included in this study. The function of institutional institutions which is monitoring of management’s tendency to do earning management is not well implemented and there is a probability of institutional institutions to participate in doing earning management. Therefore, monitoring by other parties such as BPK, OJK, IDX, and MENKEU should be more emphasized. The corporation should be more aware of the growth opportunities aspect because the corporation will have a quality profit from the application of accounting conservatism and the corporation will more advanced than the investment proceeds.

Item Type: Article
Subjects: Q Science > Q Science (General)
Depositing User: ST Bahar Sobari
Date Deposited: 15 Jan 2020 05:30
Last Modified: 15 Jan 2020 05:30
URI: http://repository.uhamka.ac.id/id/eprint/845

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