Faktor Yang Mempengaruhi Konservatisme Akuntansi Pada Perusahan Manufaktur Di Indonesia

Abstract

The purpose of this empirical research is to examine the influence of managerialownership, leverage, liquidity, and investment opportunity set toward accounting conservatism inmanufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The researchsample of 94 data from 33 manufacturing companies using non probability sampling method withpurposive sampling technique. The analytical tool used is Eviews 10. The results of this researchindicate that all independent variables simultaneously have a significant effect on accountingconservatism. The partially test indicate that leverage has a negative and significant effect onaccounting conservatism, while managerial ownership, liquidity, and investment opportunity set(IOS) have no significant effect on accounting conservatism.