Akuntansi Konservatisme Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Abstract: 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.
Keywords: Accounting
conservatism; firm size; capital intensity manufacturing companies; Indonesia
Stock Exchange
Penulis: Agustina, Rice,
Stephen
Kode Jurnal: jpakuntansidd131107
