ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUH TINGKAT KONSERVATISME PERUSAHAAN – PERUSAHAAN DI INDONESIA
Abstract: The main focus of
the financial statements is to provide information regarding earnings. Accounting has a principle called
conservatism, namely the precautionary principle in determining the amount of
profit. The purpose of this study was to analyze the factors that influence the
firm choice of using conservatism principle. Conservatism is the dependent
variable in this study as measured by the size of the accrual and market value.
The independent variables studied include concentration ratios, corporate risk,
company size, capital intensity, and the leverage ratio. Samples are
manufacturing companies listed in Indonesia Stock Exchange in 2011-2013. The
sample was selected using purposive sampling and obtained a sample of 20
companies. Testing is done by multiple linear regression analysis that has met
the test of classical assumptions. The results showed that the capital
intensity significantly influence the application of the principle of
conservatism. While the size of the company, firm risk, concentration ratio, and leverage does not
significantly influence the application of the conservatism principle.
Keywords: Accounting
conservatism, firm size, stock beta, leverage, capital intensity, concentration
ratio, positive accounting theory
Penulis: Muhammad Setio
Priambodo, Agus Purwanto
Kode Jurnal: jpakuntansidd150721
