Pengaruh Earning Pressure,Der,dan ROE Terhadap Konservatisme Akun Akuntansi pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2018-2020
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Institusion
Universitas Katolik Darma Cendika
Author
Novela, Helen
Subject
HF5601 Accounting
Datestamp
2023-03-17 04:30:03
Abstract :
Financial statements are a form of corporate management accountability in meeting the interests of investors, creditors, and the government. Financial Accounting Standards (SAK) provide freedom in choosing the accounting method used in presenting financial statements, one of which uses the principle of accounting conservatism. Accounting conservatism is a precautionary principle in financial reporting where companies tend to slow down the recognition of profits, but accelerate the recognition of losses that are likely to occur. This study aims to determine and prove the effect of earning pressure, DER, and ROE on accounting conservatism in manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2020 period, the selection of sample criteria in this study using manufacturing companies that publish audited financial statements, stated in rupiah, and did not experience any profit loss in 2018-2020. The sample obtained from the above criteria is 73 companies during the 3 year observation period. This study uses quantitative methods using secondary data. The analytical technique used is F test, multiple regression analysis, and multiple determination correlation (R2). The results of this study explain that thevariable earning pressure has no effect on accounting conservatism. The level of debt variable has no effect on accounting conservatism. Profitability variable has an effect on accounting conservatism.
Financial statements are a form of corporate management accountability in meeting the interests of investors, creditors, and the government. Financial Accounting Standards (SAK) provide freedom in choosing the accounting method used in presenting financial statements, one of which uses the principle of accounting conservatism. Accounting conservatism is a precautionary principle in financial reporting where companies tend to slow down the recognition of profits, but accelerate the recognition of losses that are likely to occur. This study aims to determine and prove the effect of earning pressure, DER, and ROE on accounting conservatism in manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2020 period, the selection of sample criteria in this study using manufacturing companies that publish audited financial statements, stated in rupiah, and did not experience any profit loss in 2018-2020. The sample obtained from the above criteria is 73 companies during the 3 year observation period. This study uses quantitative methods using secondary data. The analytical technique used is F test, multiple regression analysis, and multiple determination correlation (R2). The results of this study explain that thevariable earning pressure has no effect on accounting conservatism. The level of debt variable has no effect on accounting conservatism. Profitability variable has an effect on accounting conservatism.
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