Pengaruh Growth Opportunities, Intensitas Modal, dan Debt Covenant terhadap Konservatisme Akuntansi

Aurillya, Shifa; Ulupui, I Gusti Ketut Agung; Khairunnisa, Hera

doi:10.21009/japa.0203.07

Cited by 5 publications

(5 citation statements)

References 9 publications

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“…Thus, to attract investors, the company will present its financial statements optimistically in accordance with investors' expectations. The results of this study are not in line with the results of Zahro (2021) and Aurillya et al (2021) which stated that capital intensity has a positive effect on prudence.…”

Section: Discussion Capital Intensity As a Determinant Of Prudencecontrasting

confidence: 99%

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Capital Intensity, Conflict of Interest, Litigation Risk, and Growth Opportunity as Determinants of Prudence

Proceedings of the International Conference on Industrial Engineering and Operations Management

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Prudence is a prudent attitude in dealing with economic uncertainty conditions in the future. This principle is used to prevent overstatement or understatement in financial reporting so that financial statements are presented fairly and free from material misstatement. This study aims to examine the determinants of prudence, consisting of capital intensity, conflict of interest, litigation risk, and growth opportunity. By using purposive sampling criteria, the research sample obtained is 104 observation data or 32 companies in the Consumer Goods industry sector listed on the Indonesia Stock Exchange in 2017-2020. Data analysis techniques used are descriptive statistical analysis and panel data regression. The results show that capital intensity is not a determinant of prudence. Conflict of interest and litigation risk are positive determinants of prudence, while growth opportunity is a negative determinant of prudence. Suggestions for further research are to reexamine this research in different industries, use different proxies for the capital intensity variable, or replace the capital intensity with another variable. For companies, this research can be used as consideration for implementing prudence in their financial reporting. For investors and creditors, this research is expected to be useful as additional information in making decisions. Empirically, the novelty of this research is that conflict of interest, litigation risk, and growth opportunity are determinants of prudence in the Consumer Goods industry sector.

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Section: Discussion Capital Intensity As a Determinant Of Prudencecontrasting

confidence: 99%

“…Research related to the effect of capital intensity on prudence has been conducted by Zahro (2021) and Aurillya et al (2021). The results of this study indicate that capital intensity has a positive effect on prudence.…”

Section: Capital Intensitymentioning

confidence: 76%

Capital Intensity, Conflict of Interest, Litigation Risk, and Growth Opportunity as Determinants of Prudence

Proceedings of the International Conference on Industrial Engineering and Operations Management

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“…The key to a company's success lies in how its management implements strategies to take the right steps towards the progress of the company in the future. This is supported by research by Aurillya et al (2021) which gives management freedom to choose accounting procedures required by applicable financial accounting standards. Financial distress is a condition in which a company exhibits symptoms that lead to a financial crisis, making it unable to fulfill its obligations as a debtor due to a lack of funds to run their business.…”

Section: Introductionmentioning

confidence: 99%

Empirical Evidence of Managerial Ownership, Leverage, Financial Distress, and Profitability on Accounting Conservatism in Mining Companies Listed on the Indonesian Stock Exchange During the Period of 2018-2021

Purnamasari,

Tashya

2024

EQUITY

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This research aims to empirically examine the impact of managerial ownership, leverage, financial distress, and profitability on accounting conservatism in mining companies listed on the Indonesia Stock Exchange (IDX) during the period of 2018-2021. The data used in this study is obtained from secondary data sources accessed through the company's annual reports and other websites. The research population consists of mining sector companies listed on the Indonesia Stock Exchange during the period of 2018-2021. The sampling technique used in this study is the purposive sampling method, which resulted in 24 out of the total 49 mining companies that have managerial ownership. A total of 24 companies were selected as samples over a period of 4 years, resulting in 96 financial report data samples. The data was processed using the IBM SPSS Statistic 24 application. The results of this study indicate that managerial ownership, leverage, financial distress, and profitability have an impact on accounting conservatism. Therefore, further studies are needed to expand these factors so that the findings can be more comprehensive. As a recommendation from this study, it is expected that companies can maintain and enhance the principle of accounting conservatism to reduce information asymmetry among shareholders, investors, or creditors. Keywords: Managerial Ownership, Leverage, Financial Distress, Profitability, Accounting Conservatism.

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“…There are differences in research results that growth opportunities have an effect or not on conservatism. [12][13] [14].…”

Section: Introductionmentioning

confidence: 99%

Analysis of Factors Affecting Accounting Conservatism

Suratminingsih,

Meutia,

Taqi

et al. 2023

Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Econ

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The motive of this have a look at became to determine the effect of growth possibility, debt covenants and managerial possession on accounting conservatism, research on pharmaceutical groups listed at the Indonesia stock exchange in 2016-2020. in this study the usage of purposive sampling method to decide the sample with a total of 20 groups and a sample of seven corporations. The analytical approach used is more than one regression analysis with SPSS model 21 software. partly, the outcomes display that growth possibility has a fantastic and full-size effect on accounting conservatism. meanwhile, debt covenants and managerial ownership have a poor and extensive impact on accounting conservatism. concurrently, the results display that increase possibilities.

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Pengaruh Growth Opportunities, Intensitas Modal, dan Debt Covenant terhadap Konservatisme Akuntansi

Cited by 5 publications

References 9 publications

Capital Intensity, Conflict of Interest, Litigation Risk, and Growth Opportunity as Determinants of Prudence

Capital Intensity, Conflict of Interest, Litigation Risk, and Growth Opportunity as Determinants of Prudence

Empirical Evidence of Managerial Ownership, Leverage, Financial Distress, and Profitability on Accounting Conservatism in Mining Companies Listed on the Indonesian Stock Exchange During the Period of 2018-2021

Analysis of Factors Affecting Accounting Conservatism

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