ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015)

Abstract

This research aims to analyze the factors that have impact to accounting conservatism. Independent variables used in this study consisted of Leverage Ratio, Size of the Company, Capital Intensity, Institusional Ownership, and Growth Opportunities. While the dependent variable is Accounting Conservatism. The sample on this research is manufacturing company listings in Indonesia Stock Exchange (BEI) in the period 2011-2015. Sampling method using purposive sampling with different criteria set by the researchers. Research data are secondary data in the form of financial statements. Sample of companies that meet the criteria as much as 12 companies. Methods of data analysis using multiple regression and use software assisted SSPS. The results of this research are the Size of the Company and Institusional Ownership has positive and significant effect to the accounting conservatism. While the Leverage Ratio, Capital Insenty and Growth Opportunities doesn’t influence significantly to the accounting conservatism.