Accounting Conservatism and Its Determinants: Evidence from Indonesian Industrials

Reska Prahasini Sekarwesma; Ramses Pakpahan; Nico Alexander

doi:10.59806/jaatb.v4i2.635

Penulis

Reska Prahasini Sekarwesma STIE TRI BHAKTI
Ramses Pakpahan Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia
Nico Alexander Sekolah Tinggi Ilmu Ekonomi Trisakti, Jakarta, Indonesia

DOI:

https://doi.org/10.59806/jaatb.v4i2.635

Kata Kunci:

Cash Flow, Leverage , Firm Size, Managerial Ownership, Accounting Convervatism

Abstrak

Purpose – This study aims to obtain empirical evidence on the influence of
Cash Flow, Leverage, Firm Size and Managerila Ownership on Accounting
Conservatism.

Design/methodology/approach – This study uses quantitative research.
The sample in this study consist of 16 companies in the industrials sector
listed on the Indonesia Stock Exchange from 2019 to 2023. The analysis
technique used to test the hypothesis was panel data regression analysis
using Eviews 9 software.

Findings – The results of this study found that Cash Flow has a positive
effect on Accounting Conservatism, as does Leverage. Firm Size has a
negative influence on Accounting Conservatism, while Management
Ownership has no influence on Accounting Conservatism.

Research limitations/implications – This study discusses Accounting
Conservatism and other factors such as Cash Flow, Leverage, Firm Size and
Managerial Ownership that focus on industrial sector companies. Thisstudy
uses the Accounting Conservatism (CONACC) model as a measurement of
Accounting Conservatism.