Debt Covenant, Intensitas Modal, Investment Opportunity Set (IOS), Profitability dan Dividend Payout Ratio terhadap Konservatisme Akuntansi
Daftar Isi:
- This study aims to examine the effect of Debt Covenant, Capital Intensity, Investment Opportunity Set (Ios), Profitability, and Dividend Payout Ratio on accounting conservatism. This type of research is quantitative research using secondary data from the company's annual reports. The population in this study is the consumer goods sector manufacturers which are listed on the Indonesia Stock Exchange for the period 2015-2019. The sampling technique used was the side purposive method which produced a sample of 90 data. The data analysis method used is linear regression analysis and it is processed using SPSS 24 software. Based on the results of the processing in this study, it is stated that debt covenants, capital intensity, investment opportunity set (ios), and dividend payout ratio have no effect on accounting conservatism while profitability has an effect against accounting conservatism.