Pengaruh Managerial Ownership, Company Growth, Investment Opportunity Set, dan Debt Covenant terhadap Konservatisme Akuntansi

Raja Vanaldo Boang Manulu, Okta Fiana
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Abstract

This study aims to determine the influence of managerial ownership, company growth, investment opportunity set, and debt covenant on accounting conservatism in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019-2021. This research uses a quantitative approach. The sampling technique uses a non-probability sampling method for the type of sampling is purposive sampling. The population in this study includes thirtytwo manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019-2021. The data analysis method used is panel data regression analysis. The results of this study show that simultaneously managerial ownership, company growth, investment opportunity set, and debt covenant have a significant effect on accounting conservatism. The results of the panel data regression test can partially be seen that company growth and investment opportunity set have proven to have a positive and significant effect on accounting conservatism. While managerial ownership and debt covenants have a negative and significant effect on accounting conservatism.
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Pengaruh管理层所有权,公司成长,投资机会集,和债务契约,以及Konservatisme Akuntansi
本研究旨在确定管理层所有权、公司成长、投资机会集和债务契约对2019-2021年在印度尼西亚证券交易所上市的消费品行业制造业公司会计稳健性的影响。本研究采用定量方法。抽样技术采用非概率抽样方法,因为抽样的类型是有目的抽样。本研究的人口包括2019-2021年在印度尼西亚证券交易所上市的消费品行业的32家制造公司。采用的数据分析方法为面板数据回归分析。研究结果表明,管理层所有权、公司成长性、投资机会集和债务契约同时对会计稳健性有显著影响。面板数据回归检验的结果可以部分看出,公司成长性和投资机会集对会计稳健性具有正向显著的影响。而管理层所有权和债务契约对会计稳健性有显著的负面影响。
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来源期刊
CiteScore
3.20
自引率
7.70%
发文量
41
期刊介绍: African Journal of Economic and Management Studies (AJEMS) advances both theoretical and empirical research, informs policies and practices, and improves understanding of how economic and business decisions shape the lives of Africans. AJEMS is a multidisciplinary journal and welcomes papers from all the major disciplines in economics, business and management studies.
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