relation: http://repository.uhamka.ac.id/id/eprint/845/
title: Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Growth  Opportunities, dan Profitabilitas terhadap Konservatisme Akuntansi
creator: El-Haq, Zia Nurhaliza Syefa
creator: Zulpahmi, Zulpahmi
creator: Sumardi, Sumardi
subject: Q Science (General)
description: 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.
date: 2019
type: Article
type: PeerReviewed
format: text
language: en
identifier: http://repository.uhamka.ac.id/id/eprint/845/1/zia.pdf
identifier:   El-Haq, Zia Nurhaliza Syefa dan Zulpahmi, Zulpahmi dan Sumardi, Sumardi  (2019) Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Growth Opportunities, dan Profitabilitas terhadap Konservatisme Akuntansi.  JURNAL ASET (AKUNTANSI RISET), 11 (2).  pp. 315-328.      
relation: 10.17509/jaset.v11i2.19940
identifier: 10.17509/jaset.v11i2.19940
doi: 10.17509/jaset.v11i2.19940