Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Growth Opportunities, dan Profitabilitas terhadap Konservatisme Akuntansi

This study aims to determine the influence of managerial ownership, institutional ownership, growth opportunities, and profitability of accounting conservatism. The research object used is a state-owned corporation listed in IDX in 2012-2018 which compiled 7 samples of companies with a period of 7 years, with the result that the data processed is 49 data. This research uses the method of explanation research. The tools used to determine the influence between variables is SPSS version 23 year 2019. The results indicate that institutional ownership and growth opportunities significantly influence on accounting conservatism, while managerial and profitability have no significant influence on accounting conservatism. Simultaneously all of the variables significantly influence on accounting conservatism. The independent variables of this study 48.2% can described the value of accounting conservatism, while 51.8% were described by other variables not included in this study. The function of institutional institutions which is monitoring of management’s tendency to do earning management is not well implemented and there is a probability of institutional institutions to participate in doing earning management. Therefore, monitoring by other parties such as BPK, OJK, IDX, and MENKEU should be more emphasized. The corporation should be more aware of the growth opportunities aspect because the corporation will have a quality profit from the application of accounting conservatism and the corporation will more advanced than the investment proceeds.

Selengkapnya klik DI SINI

Tinggalkan Komentar

Alamat email Anda tidak akan dipublikasikan. Ruas yang wajib ditandai * gopayslot deposit gopay 5000slot deposit gopayslot88slot shopeepay gacor deposit pulsaslot thailandslot thailand gacorslot gopay 5000 gacorhttps://slot gacor 2024slot gampang menang onlinesitus casinocasino online terpercaya bola 5000 loginsbobet88 loginlink sbobet idpragmaticplay gacor maxwinslot gacormaxwin deposit 5000gacor 5000slot 5kslot 5000 gacorslot gacor 5000slot88 5000slot gacor maxwinslot onlinehttp:// gacor maxwinlink slot gacor gacorslot gacor hari ini slotslot mpo thailandsitus thailandakun pro thailandslot server thailandslot thailand gacor minimal deposit 5rbslot gacor deposit 5000rtp slot gacor hari ini4d slotslot 4dbapautotopayslot88slot gacor gampang menangsitus slot terpercaya singaporelink server internasionalslot vipakun pro singaporeslot88 loginslot gacor 4dslot gacorlink slot gacor gacor hari inisitus gacor hari inigacor hari inislotthailandpayslot88gacor maxwinsitus slotdeposit 5000slot bonusagen 5000bo slot gacor maxwin slot thailandsitus slot thailandmantan4dmaxwin slot