Pengaruh Debt Covenant, Kepemilikan Manajerial, Growth Opportunity, dan Profitabilitas terhadap Konservatisme Akuntansi pada Perusahaan Subsektor Property dan Real Estate Tahun 2018-2022
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Institusion
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti
Author
Mahdi, Alvian
Subject
Akuntansi Manajemen
Datestamp
2024-08-27 05:47:20
Abstract :
Objective: This research aims to determine the influence of debt covenants, managerial ownership, growth opportunity and profitability on accounting conservatism. Design/methodology/approximation: This research uses quantitative data, the sample of these companies is 21 companies in the property and real estate subsector listed on the Indonesia Stock Exchange in 2018-2022. The analysis technique used to test the hypothesis is multiple linear regression analysis using Eviews 9 software. Findings: The results of this research show that the managerial ownership and growth opportunity variables have a positive and statistically insignificant effect on accounting conservatism, while the debt covenant variable has a negative and statistically insignificant effect on income smoothing, then the profitability variable has a negative and statistically significant effect on conservatism accounting. Originality/value: This research discusses accounting conservatism and other factors such as debt covenants, managerial ownership, growth opportunity and profitability, focusing on property and real estate subsector companies.
Objective: This research aims to determine the influence of debt covenants, managerial ownership, growth opportunity and profitability on accounting conservatism. Design/methodology/approximation: This research uses quantitative data, the sample of these companies is 21 companies in the property and real estate subsector listed on the Indonesia Stock Exchange in 2018-2022. The analysis technique used to test the hypothesis is multiple linear regression analysis using Eviews 9 software. Findings: The results of this research show that the managerial ownership and growth opportunity variables have a positive and statistically insignificant effect on accounting conservatism, while the debt covenant variable has a negative and statistically insignificant effect on income smoothing, then the profitability variable has a negative and statistically significant effect on conservatism accounting. Originality/value: This research discusses accounting conservatism and other factors such as debt covenants, managerial ownership, growth opportunity and profitability, focusing on property and real estate subsector companies.
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