Indikator-Indikator yang Mempengaruhi Tingkat Konservatisme Akuntansi

نویسندگان

چکیده

Accounting conservatism is a precautionary principle applied by the company, where revenue recognized more slowly while expenses are quickly, so net income will appear lower. The purpose of this research to examine and analyze effect size board commissioners, leverage, frequency audit committee meetings, financial distress, firm on level accounting in manufacturing companies listed Indonesia Stock Exchange for 2017-2020 period. This study uses population all that have been (IDX) last four periods, namely 2017-2020, obtained 677 companies. sampling method used purposive technique with several selected criteria as obtain sample 369 secondary data form numbers processed into statistical measurement scale, it called data. Data collection techniques using documentation techniques. analysis multiple linear regression analysis. results indicate commissioners (UDK) meetings (FPKA) no conservatism. Meanwhile, distress (Distress) (SIZE) significant negative Different direction leverage (DAR) which has positive conservatism.
 Keywords: distress; meetings; accountancy; leverage; commissioners; company

برای دانلود رایگان متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Factors affecting cyanide content in cassava (Manihot esculenta Crantz) [Faktor yang mempengaruhi kandungan sianida dalam ubi kayu (Manihot esculenta Crantz)]

Concern over poisoning as a result of eating cassava roots or shoots has led to these studies to determine factors which lead to high cyanide content in these tissues and how detoxification can be carried out. Plant age or stage of development does not seem to have a clear influence on root or shoot cyanide content. Genetic control on cyanide content seems significant as varieties may be identi...

متن کامل

Universität Bielefeld

ich freue mich, dass es Ihnen gelungen ist, ein Drittmittelprojekt einzuwerben. Sie unterstützen damit nicht nur Ihre eigene Forschung, sondern auch die Universität als Ganzes. Drittmittel stellen nicht nur eine wesentliche Basis für die Finanzierung kostenintensiver Spitzenforschung, sondern auch einen zentralen Indikator für die Forschungsreputation der Universität Bielefeld dar. Sie tragen d...

متن کامل

EM benchmarking: quality of service - a stroke management case with improvements

Background Benchmarking as “The continuous process of measuring our products, services and practices against our toughest competitors or those companies known as leaders” is an national and international effort among Emergency Medicine Departmemts (EMD). Qualitative and quantitative measures are systematically collected as arguments for change in services according to the principles of the lear...

متن کامل

Exploring Factors Influencing Adherence to Oral Hygiene Care among Periodontal Patients: A Pilot Study (Menyelami Faktor-faktor yang Mempengaruhi Tahap Penjagaan Kebersihan Mulut yang Baik dalam Kalangan Pesakit Periodontal: Suatu

The objective of this study was to investigate in-depth factors influencing adherence to oral hygiene care among periodontal patients. This qualitative research was based on patients undergoing initial phase of periodontal therapy at the Universiti Kebangsaan Malaysia (UKM) Periodontic Clinics. The data collection were obtained using a focus group discussion (FGD) and the session was recorded a...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: Owner : riset dan jurnal akuntansi

سال: 2022

ISSN: ['2548-9224', '2548-7507']

DOI: https://doi.org/10.33395/owner.v6i1.558