Pengaruh Tingkat Utang, Ukuran Perusahaan, Ukuran Dewan, Risiko Litigasi dan Arus Kas Operasi Terhadap Konservatisme Akuntansi pada Perusahaan BUMN
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Pramesti, Dinda Maya
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2023-07-04 03:29:37
Abstract :
The purpose of this study is to examine whether debt levels, firm size, board size, litigation risk and operating cash flow have an effect on accounting conservatism. The population in this study are state-owned companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The samples taken in this study used a purposive sampling method so that 110 dampel data were obtained that were feasible for testing. This study used data analysis techniques in the form of descriptive analysis, logistic regression analysis and hypothesis testing using SPSS version 24.0. The results of this study indicate that debt levels, company size and operating cash flow have a significant effect on accounting conservatism, while board size and litigation risk have no effect on accounting conservatism. Keywords : Debt Levels, Firm Size, Board Size, Litigation Risk, Operating Cash Flow, Accounting Conservatism.
The purpose of this study is to examine whether debt levels, firm size, board size, litigation risk and operating cash flow have an effect on accounting conservatism. The population in this study are state-owned companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The samples taken in this study used a purposive sampling method so that 110 dampel data were obtained that were feasible for testing. This study used data analysis techniques in the form of descriptive analysis, logistic regression analysis and hypothesis testing using SPSS version 24.0. The results of this study indicate that debt levels, company size and operating cash flow have a significant effect on accounting conservatism, while board size and litigation risk have no effect on accounting conservatism. Keywords : Debt Levels, Firm Size, Board Size, Litigation Risk, Operating Cash Flow, Accounting Conservatism.
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