Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Ukuran Perusahaan, dan Profitabilitas Terhadap Konservatisme Akuntansi pada Perusahaan Pertambangan di Bursa Efek Indonesia
Daftar Isi:
- Accounting conservatism is one of the principles in preparing financial statements by recognizing revenue more slowly and when it will actually be received and recognizing costs and losses more quickly. The higher the accounting conservatism, the more relevant the financial statements will be. This study aims to determine the effect of managerial ownership, institutional ownership, firm size, and profitability on accounting conservatism. The population used in this study were mining companies listed on the Indonesia Stock Exchange 2016 to 2020. The sampling technique in this study used census sampling. Data analysis was processed using SPSS 24 software. The results of this study indicate that the profitability variable has an effect on accounting conservatism, while the variables of managerial ownership, institutional ownership, and firm size have no effect on accounting conservatism. Keywords : Accounting Conservatism, Managerial Ownership, Institutional Ownership, Firm Size, Profitability