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Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh struktur kepemilikan institusional, debt covenant dan growth opportunities terhadap konservatisme akuntansi pada perusahaan real estate dan property yang terdaftar di bursa efek Indonesia. Populasi penelitian ini adalah perusahaan real estate dan property yang terdaftar di Bursa Efek Indonesia (BEI). Pemilihan sampel penelitian berdasarkan pada purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode dokumentasi. Pengujian hipotesis menggunakan alat analisis regresi berganda. Berdasarkan hasil analisis data dan pembahasan yang telah dikemukakan, dapat diambil kesimpulan sebagai berikut : 1)  Secara parsial Kepemilikan Institusional tidak berpengaruh signifikan terhadap Konservatisme Akuntansi. 2) Secara parsial Debt Covenant tidak berpengaruh signifikan terhadap Konservatisme Akuntansi.  3) Secara parsial Growth Opportunities tidak berpengaruh signifikan terhadap Konservatisme Akuntansi.

The purpose of this study was to examine the effects of profitability, leverage, firm size, outsider ownership, the reputation of the public accounting firm and financial risk on the timeliness of financial report submissions. This study used a sample of all the trade, services and investment companies listed in Indonesia Stock Exchange in 2014-2016. A total of 78 companies were examined. Multiple linear regression was used to test the hypotheses. Results showed that profitability, outsider ownership, the reputation of the public accounting firm and financial risk had significant effects on the timeliness of financial report submissions, but leverage and firm size did not have the effect. The originality of this paper is proven by that sample used of trade, service and investment companies and by using the measure of an auditor’s reputation. Both of which had been studied earlier. The implications from this study for regulators is that regulations can be better determined to oversee and ensure a high standard from the financial reporting mechanism in the Indonesia Stock Exchange.

The management of the company must be capable of providing better financial information for the users of the financial report. The users of the financial report notice the performance of the management from the financial report. The financial report provides information related to financial positions, performance, as well as the changes in financial positions that are beneficial for decision-making. Income smoothing is generally conducted by the company to see the company’s capability and show the investors or investor candidates that the company is in stable condition in generating profits for the increase of share value and giving dividends, so that the investors are attracted to invest in that company. Income smoothing has been a debatable topic, especially among practitioners and academicians. This study analyzes both the direct and indirect effects of profitability and corporate debt on income smoothing. It also examines whether tax rates mediates the effects of profitability and debt on income smoothing. The sample consists of 12 property and real estate companies on the Indonesia Stock Exchange in 2013–2017. The sample was selected using purposive sampling technique. Data were analyzed using Partial Least Squares (PLS) analysis tool with the WarpPls application. The results show that profitability and debt, as well as effective tax rates, affect income smoothing. The effective tax rates can mediate the relationship between profitability and debt and income smoothing.