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 Department of Accounting, Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia
Nico Alexander Department of Accounting, 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. This study uses the Accounting Conservatism (CONACC) model as a measurement of Accounting Conservatism.