Image of Pengaruh Intensitas Modal, Financial Distress, Growth Opportunities, Dan Kepemilikan Institusional Terhadap Konservatisme Akuntansi (Studi Empiris Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2010-2019)
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Pengaruh Intensitas Modal, Financial Distress, Growth Opportunities, Dan Kepemilikan Institusional Terhadap Konservatisme Akuntansi (Studi Empiris Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2010-2019)

The financial report is one of the main media used by companies to communicate
financial information to internal and external parties. Financial accounting
standards still provides an opportunity to choose a conservative accounting in the
financial statements, then in an attempt to those statements was born
conservatism principle of accounting. The purpose of this research is to test and
analyze the influence of capital intencity, financial distress, growth opportunities,
and institutional ownership towards accounting conservatism.. The population in
this study is all service companies property and real estate listed in Indonesian
Stock Exchange at 2010-2019. Sampling was done by purposive sampling method.
Based on purposive sampling method, sampling obtained by 14 companies. The
data was analysed by using multiple by using multiple linear regression analysis.
The results of this study show that capital intensity has a significant negative
effect and institutional ownership has a significant positive effect on accounting
conservatism. These results can be useful for companies to consider and monitor
the intensity of capital and institutional ownership as indicators in applying the
principles of accounting conservatism to solve agency problems. Whereas for
shareholders, a large proportion of institutional ownership can direct
management actions to apply the principle of conservatism in order to avoid
opportunistic actions by management to manipulate company performance.
Meanwhile financial distress and growth opportunities has no significant effect
on accounting conservatism.
Keywords: Accounting Conservatism, Capital Intencity, Financial Distress,
Growth Opportunities, Institutional Ownership

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 121 (0083)
02 03. 121 (0083)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 121 (0083)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi.,
Deskripsi Fisik
xii, 29 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 121 (0083)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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