Pengaruh Kepemilikan Manajerial, Leverage, Finansial Distress, Dan Ukuran Perusahaan

Authors

  • Muhammad Fikri Universitas Muhammadiyah Tangerang
  • Dirvi Surya Abbas Universitas Muhammadiyah Tangerang
  • Hesty Ervianni Zulaecha Universitas Muhammadiyah Tangerang
  • mas Kismanah Universitas Muhammadiyah Tangerang

DOI:

https://doi.org/10.30640/digital.v1i3.430

Keywords:

managerial ownership, leverage, financial distress, company size, accounting conservatism.

Abstract

This study aims to determine the effect of managerial ownership, leverage, financial distress, and company size on accounting conservatism in transportation sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. The population in this study are all companies belonging to the transportation sector in from 2017 to 2021. The total population of 25 companies using the purposive sampling method obtained 12 samples of companies that met the criteria, with a total of 60 data observations. This study used panel data regression analysis with the help of the eviews9 program. The results of the study concluded that managerial ownership had a significant negative effect on accounting conservatism with a significance value of 0.6398, leverage had a significant negative effect on accounting conservatism with a significance value of 0.3907, financial distress had a significant effect on conservatism with a significance value of 0.0000 and firm size negative effect on accounting conservatism with a significance value of 0.1420

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References

Abbas, D. S., Hakim, M. Z., & Istianah, N.(2019). Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, Dan Kepemilikan Saham Publik Terhadap Pengungkapan Corporate Social Responsibility (Pada Perusahaan Makanan dan MinumanYang Terdaftar Di Bursa Efek Indonesia Periode 2014-2017). Competitive Jurnal Akuntansi Dan Keuangan, 3(2), 1-25.

Hakim, M. Z., & Abbas, D. S. (2019). Pengaruh Ukuran Perusahaan, Struktur Modal, Likuiditas, Investment Opportunity Set (Ios), Dan Profitabilitas Terhadap Kualitas Laba (Perusahaan Makanan Dan Minuman Yang 23 Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017). Competitive Jurnal Akuntansi Dan Keuangan, 3(2), 26-51.

Hambali, M., Abbas, D. S. A., & Eksandy, A. (2021, June). Pengaruh Leverage, Likuiditas, Debt Covenant, Political Cost Dan Profitabilitas Terhadap Konservatisme Akuntansi (Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Tahun 2017–2018). In Prosiding Seminar Nasional Ekonomi Dan Bisnis (pp. 462-476).

Hardiani, S. E., Hakim, M. Z., & Abbas, D. S. (2021, June). Pengaruh Profitabilitas, Likuiditas, Leverage, Dan Nilai Pasar Terhadap Return Saham (Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Tahun 2016-2019). In Prosiding Seminar Nasional Ekonomi Dan Bisnis (pp. 41-51).

Setiawan, D., Rohanda, I., & Abbas, D. S. (2021, June). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Struktur Modal Dan Net Profit Margin Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia 2016-2018). In PROSIDING SEMINAR NASIONAL EKONOMI DAN BISNIS (pp. 417-424).

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Published

2022-12-08

Issue

Vol. 1 No. 3 (2022): September : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce

Section

Articles

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