Pengaruh Kepemilikan Institusional, Ukuran Perusahaan, dan Financial Distress terhadap Konservatisme

Maulana, Risky; Prihatni, Rida; Muliasari, None Indah

doi:10.21009/japa.0202.10

Cited by 1 publication

(1 citation statement)

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“…The results of the research of Maulana et al, (2021), who said the large leverage ratio indicates that the company's condition is not very good, so managers tend to increase profits so that financial conditions look good by creditors. This shows that the higher the leverage, the less conservative the financial statements will be.…”

Section: Introductionmentioning

confidence: 99%

Financial leverage and ASEAN corporate governance scorecard on accounting conservatism

Hariyani,

Agustine,

Wahyuandari

et al. 2023

JEM

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This study aims to examine the effect of financial leverage and the ASEAN Corporate Governance Scorecard (ACGS) on accounting conservatism. This study uses a quantitative descriptive research approach to test hypotheses. The population includes companies that are on the Kompas 100 stock index. The sampling method used is purposive sampling, which is a company that is in the top rank 50 of the ASEAN Corporate Governance Scorecard for the period 2017-20 20. After the data was selected, there were 40 companies selected according to predetermined criteria. The analysis method uses multiple linear regression with SPSS 23. The results of this study show that Financial Leverage has a significant effect on Accounting Conservatism and the ASEAN Corporate Governance Scorecard has a significant effect on Accounting Conservatism. The results of this study are in line with the phenomenon in Indonesia that 40 companies that have been included in the ASEAN Top 50 were awarded the ACGS, this shows that corporate governance in Indonesia is still weak. The results of this study do not support the agency theory and the theory of the firm. The results of this study can be used by the OJK in improving the standards of good corporate governance.

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Section: Introductionmentioning

confidence: 99%