Impact factors of conservatic accounting
Keywords:
accounting conservatism, capital intensity, company risk, financial statements, firm sizeAbstract
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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