Akuntansi Konservatisme Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Agustina, Agustina; Rice, Rice; Stephen, Stephen

doi:10.24815/jdab.v3i1.4392

Cited by 8 publications

(17 citation statements)

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“…Based on these results, the third hypothesis of the study, which suspected that growth opportunities influenced accounting conservatism proved to be true. These results support previous research by [8].…”

Section: Discussionsupporting

confidence: 93%

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Does Accounting Conservatism Still Exist in Disruptive Era? The Mars Approach

Sunani¹,

Wardhana²,

Sari³

et al. 2019

Proceedings of the Proceedings of the 1st International Conference on Business, Law and Pedagogy, ICBLP 2019, 13-15 February 20

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Conservatism is a principle which affects valuation in accounting because conservative still has an important role in accounting practices. The purpose of this study was to analyze the influence of the financial distress, managerial ownership structure, growth opportunities, and debt covenant on accounting conservatism in Indonesia companies that use multimedia. Purposive sampling method was used to determine the sample, which generates 113 companies. Multiple linear regression and Multivariate Adaptive Regression Spline (MARS) was used to analyze the data. The result of the normality test showed that residual was not normally distributed. Consequently, MARS was used to analyze the data. Result of the study suggested that financial distress, managerial ownership structure, growth opportunities, and debt covenant have an effect on accounting conservatism. Moreover, managerial ownership structure has the most effect on accounting conservatism. Therefore, management should pay attention in making policies in order to increase the firm value and investor intention to invest their capital.

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Section: Discussionsupporting

confidence: 93%

“…The higher the growth rate of the company, the higher the possibility of companies to choose accounting that is conservative. Growth opportunities have an effect on accounting conservatism [8].…”

Section: H2: Managerial Ownership Structure Has An Effect On Accountimentioning

confidence: 99%

Does Accounting Conservatism Still Exist in Disruptive Era? The Mars Approach

Sunani¹,

Wardhana²,

Sari³

et al. 2019

Proceedings of the Proceedings of the 1st International Conference on Business, Law and Pedagogy, ICBLP 2019, 13-15 February 20

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“…Oleh karena itu, manajemen akan menerapkan metode akuntansi yang konservatif untuk meningkatkan kualitas laba perusahaan (Hakiki dan Solikhah, 2019). Hasil penelitian yang dilakukan oleh Andreas et al, (2017), Agustina et al, (2016), Septian dan Anna (2014) dan Putra et al, (2019) membuktikan bahwa kepemilikan manajerial berpengaruh positif terhadap penerapan konservatsime akuntansi. Semakin tinggi jumlah saham yang dimiliki akan mendorong manajemen untuk bertindak secara konservatif.…”

Section: Pendahuluanunclassified

“…Beberapa penelitian telah membuktikan bahwa semakin tinggi jumlah saham dimiliki oleh manajemen, maka semakin tinggi tingkat implementasi konservatisme akuntansi. Penelitian tersebut dilakukan oleh El-Hag et al, (2019), Ursula dan Adhivinna (2018), Agustina et al, (2016), Wulandari et al, (2014) yang menyimpulkan bahwa growth opportunities berpengaruh positif terhadap penerapan konservatsime akuntansi. Sebaliknya, hasil penelitian Septian dan Anna (2014), Fitriani et al, (2019) dan Savitri (2016) menunjukkan bahwa growth opportunities tidak berpengaruh terhadap implementasi konservatisme akuntansi.…”

Section: Pendahuluanunclassified

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Corporate Governance, Growth Opportunities Dan Konservatisme Akuntansi: Bukti Empirik Pada Perusahaan Manufaktur Di Bursa Efek Indonesia

Widiatmoko

Indarti

Agustin

2021

Pusat Pengkajian dan Pengembangan Akuntansi

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The purpose of this study was to examine the effect of institutional ownership, managerial ownership, and growth opportunities on accounting conservatism. This study uses two control variables, namely profitability and leverage. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample selection using the purposive sampling technique resulted in 246 data. The test results with ordinary least square regression indicate that institutional ownership has a positive effect on accounting conservatism. Institutional shareholders become an effective supervisory mechanism so that management will act conservatively. On the other hand, managerial ownership shows the opposite result of the hypothesis, and growth opportunities have no effect on accounting conservatism. As predicted, profitability as a control variable has a positive effect on accounting conservatism, but leverage has no effect on accounting conservatism. AbstrakTujuan penelitian ini adalah menguji pengaruh kepemilikan institusional, kepemilikan manajerial, dan growth opportunities terhadap konservatisme akuntansi. Penelitian ini menggunakan dua variabel kontrol yaitu profitabilitas dan leverage. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2019. Pemilihan sampel dengan menggunakan teknik purposive samping menghasilkan 246 data. Hasil pengujian dengan regresi ordinary least square menunjukkan bahwa kepemilikan institusional berpengaruh positif terhadap konservatisme akuntansi. Pemegang saham institusi menjadi mekanisme pengawasan yang efektif sehingga manajemen akan bertindak konsrvatif. Sebaliknya, kepemilikan manajerial menunjukkan hasil terbalik dari hipotesis, dan growth opportunities tidak berpengaruh terhadap konservatisme akuntansi. Sesuai yang diprediksi, profitabilitas sebagai variabel control berpengaruh positif terhadap konservatisme akuntansi, namun leverage tidak berpengaruh terhadap konservatisme akuntansi.Kata kunci: growth opportunities, kepemilikan institusional, kepemilikan manajerial, konservatisme akuntansi.

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The Influence of Managerial Ownership, Institutional Ownership, Investment Opportunity Set, and Capital Intensity on Accounting Conservatism with Political Connections as A Moderation Variable

Agustina,

Apriliyani,

Jati

2023

aaj

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Purpose : This study investigates how managerial ownership, institutional ownership, investment opportunity sets, and capital intensity affect accounting conservatism moderated by political connections.Method : State-owned companies are the population in this study that went public from 2014 to 2021. A total of 17 companies per year were obtained using purposive sampling (136 units of analysis). Research data were collected using documentation techniques and analyzed using descriptive and inferential statistical analysis techniques.Findings : The findings indicate a positive relationship between institutional ownership and accounting conservatism and that high capital intensity can reduce accounting conservatism. Meanwhile, managerial ownership and investment opportunity set does not affect accounting conservatism. We also find that political connections cannot moderate the effect of managerial ownership, institutional ownership, and investment opportunity sets on accounting conservatism. However, political connections weaken the negative effect of capital intensity on accounting conservatism. Novelty : The originality of this study is in a different research model from previous research. The thing that concerns this research is based on the object used, namely BUMN companies. State-Owned Enterprises (BUMN) are the primary channel for the state to carry out its role as an economic actor. However, there are still cases of harmful accounting activities involving SOEs. So this study also emphasizes the existence of political connections, which are suspected to be one of the factors that make it difficult for companies to develop for the better.Keywords : Accounting Conservatism; Managerial Ownership; Institutional Ownership; Investment Opportunity Set; Capital Intensity; Political Connections

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Akuntansi Konservatisme Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Cited by 8 publications

References 0 publications

Does Accounting Conservatism Still Exist in Disruptive Era? The Mars Approach

Does Accounting Conservatism Still Exist in Disruptive Era? The Mars Approach

Corporate Governance, Growth Opportunities Dan Konservatisme Akuntansi: Bukti Empirik Pada Perusahaan Manufaktur Di Bursa Efek Indonesia

The Influence of Managerial Ownership, Institutional Ownership, Investment Opportunity Set, and Capital Intensity on Accounting Conservatism with Political Connections as A Moderation Variable

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