Pengaruh Cash Flow, Leverage, Firm Size dan Kepemilikan Manajerial terhadap Konservatisme Akuntansi pada Perusahaan Sektor Industrials Tahun 2019-2023

Sekarwesma, Reska Prahasini (2025) Pengaruh Cash Flow, Leverage, Firm Size dan Kepemilikan Manajerial terhadap Konservatisme Akuntansi pada Perusahaan Sektor Industrials Tahun 2019-2023. Sarjana (S1) thesis, STIE Tri Bhakti.

	Text PENDAHULUAN.pdf Download (712kB)
	Text BAB I.pdf Restricted to Registered users only Download (307kB) | Request a copy
	Text BAB II.pdf Restricted to Registered users only Download (388kB) | Request a copy
	Text BAB III.pdf Restricted to Registered users only Download (389kB) | Request a copy
	Text BAB IV.pdf Restricted to Registered users only Download (420kB) | Request a copy
	Text BAB V.pdf Restricted to Registered users only Download (220kB) | Request a copy
	Text DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (193kB) | Request a copy

Abstract

Purpose – This study aims to obtain empirical evidence on the influence of Cash Flow, Leverage, Firm Size and Managerial Ownership on Accounting Conservatism. Design/methodology/approach – This study uses quantitative research. The sample in this study consist of 16 companies in the Industrials sector listed on the Indonesia Stock Exchange from 2019 to 2023. The analysis technique used to test the hypothesis was panel data regression analysis using Eviews 9 software. Findings – The results of this study found that Cash Flow has a positive effect on Accounting Conservatism, as does Leverage. Firm Size has a negative influence on Accounting Conservatism, while Management Ownership has no influence on Accounting Conservatism. Priginality/value – This study discusses Accounting Conservatism and other factors such as Cash Flow, Leverage, Firms Size and Managerial Ownership that focus on Industrial sector companies. This study uses the Accounting Conservatism (CONACC) model as a measurement of Accounting Conservatism.

Actions (login required)

View Item