Impact factors of conservatic accounting

https://doi.org/10.21744/irjmis.v7n4.950

Authors

  • Ni Made Dewi Kartika Mertha Sari Faculty of Economics and Business, Udayana University, Denpasar, Indonesia
  • Gayatri Gayatri Faculty of Economics and Business, Udayana University, Denpasar, Indonesia
  • Dewa Gede Wirama Faculty of Economics and Business, Udayana University, Denpasar, Indonesia
  • Ketut Muliartha RM Faculty of Economics and Business, Udayana University, Denpasar, Indonesia

Keywords:

accounting conservatism, capital intensity, company risk, financial statements, firm size

Abstract

This study aims to obtain empirical evidence regarding the influence of firm size, company risk, capital intensity, debt covenant, and litigation risk on accounting conservatism. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2019. The sampling technique in this study used a purposive sampling method to obtain 25 companies as research samples. The data analysis technique used in this study uses multiple linear regression. The test results show that firm size and litigation risk have a positive and significant effect on accounting conservatism. While testing on corporate risk variables and debt covenants does not affect accounting conservatism.

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Published

2020-07-02

How to Cite

Sari, N. M. D. K. M., Gayatri, G., Wirama, D. G., & Muliartha RM, K. (2020). Impact factors of conservatic accounting. International Research Journal of Management, IT and Social Sciences, 7(4), 57–64. https://doi.org/10.21744/irjmis.v7n4.950

Issue

Vol. 7 No. 4 (2020): July

Section

Peer Review Articles
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