Pengaruh Kepemilikan Manajerial,Kesempatan pertumbuhan, Ukuran perusahaan dan Intensitas modal terhadap Konservatisme Akuntansi

This study aims to examine the effect of managerial ownership, the effect of growth opportunies, the influence of firm size, the effect of capital intensity and accounting conservatism on BEI 2013-2017 manufacturing companies. The Data analysis technique used include descriptive statistic and hypothesis testing using multiple linear regression. The results of this study found that managerial ownership have a positive effect on accounting conservatism, the effect growth have a positive effect on accounting conservatism firm size have a positive effect on accounting conservatism, capital intensity negative effect on accounting conservatism.

  • Reso Marina Esra Tambunan Marina Tambunan Universitas Sarjanawiyata Tamansiswa
  • Teguh Era wati Pengaruh kepemilikan manajerial, kesempatan pertumbuhan, ukuran perusahaan dan Intensitas modal

Abstract

This study aims to examine the effect of managerial ownership, the effect of growth opportunies, the influence of firm size, the effect of capital intensity and accounting conservatism on BEI 2013-2017 manufacturing companies. The Data analysis  technique used include descriptive statistic and hypothesis testing using multiple linear regression. The results of this study found that managerial ownership have a positive effect on accounting conservatism, the effect growth have a positive effect on accounting conservatism firm size have a positive effect on accounting conservatism, capital  intensity negative effect on accounting conservatism.

Author Biography

Teguh Era wati, Pengaruh kepemilikan manajerial, kesempatan pertumbuhan, ukuran perusahaan dan Intensitas modal

This study aims to examine the effect of managerial ownership, the effect of growth opportunies, the influence of firm size, the effect of capital intensity and accounting conservatism on BEI 2013-2017 manufacturing companies. The Data analysis  technique used include descriptive statistic and hypothesis testing using multiple linear regression. The results of this study found that managerial ownership have a positive effect on accounting conservatism, the effect growth have a positive effect on accounting conservatism firm size have a positive effect on accounting conservatism, capital  intensity negative effect on accounting conservatism.

Published
2019-01-26
How to Cite
TAMBUNAN, Reso Marina Esra Tambunan Marina; WATI, Teguh Era. Pengaruh Kepemilikan Manajerial,Kesempatan pertumbuhan, Ukuran perusahaan dan Intensitas modal terhadap Konservatisme Akuntansi. Jurnal Akuntansi Pajak Dewantara, [S.l.], v. 1, n. 1, p. 548 - 558, jan. 2019. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/911>. Date accessed: 20 feb. 2019.