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Effect of Managerial Ownership, Leverage, Firm Size and Profitability on Accounting Conservatism

Accounting Analysis Journal · Vol. 8 No. 3 (2020) · hlm. 151–157

DOI
10.15294/aaj.v8i3.27847
ISSN
2502-6216, 2252-6765
Terbit
2020-04-08
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

This study aims to obtain empirical evidence about the effect of managerial ownership, leverage, firm size, and profitability on accounting conservatism. The population of this study were 149 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014 until 2016. The number of samples used was 82 companies with a unit of analysis of 246. The selection of research samples using purposive sampling method. The analytical tool used to test the hypothesis is multiple regression analysis using IBM SPSS 23. The results of this study prove that managerial ownership, leverage, firm size, and profitability simultaneously influence accounting conservatism. The hypothesis testing partially shows that the size of the company has a significant positive effect on accounting conservatism. Profitability has a significant negative effect on accounting conservatism. Meanwhile, managerial ownership and leverage have no significant effect on accounting conservatism. Conclusions in this study indicate that the greater the size of the company will increase the application of accounting conservatism while the greater the profitability will reduce the application of accounting conservatism in manufacturing companies.

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  • State University of Semarang
  • Sunan Kalijaga State Islamic University Yogyakarta
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Rekan penulisOrganisasiArtikel bersama
Tsalatsah NurakhirohAfiliasi tidak diketahui1
Prabowo Yudo JayantoState University of Semarang1
Ika Ria PadmawatiState University of Semarang1
Nayoko Adi CandraState University of Semarang1
Dedi KasionoState University of Semarang1
Sandhiny Permata SariAfiliasi tidak diketahui1
Rifki Adhi PrasetyoAfiliasi tidak diketahui1
Winarti WinartiSunan Kalijaga State Islamic University Yogyakarta1
Korentina Juniasti SinagaState University of Semarang1
Hening Vidyari Shinta SugiartoState University of Semarang1
UMI UMBARWATIState University of Semarang1
Lefi BarokahState University of Semarang1
Rizka Vidya Dwi GiartoState University of Semarang1
Cicilia Ratna DewiState University of Semarang1
Murni MurniAfiliasi tidak diketahui1
Susi YaningsihState University of Semarang1
Ahmad NurkhinState University of Semarang1
Hasan MukhibadState University of Semarang1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">Effect of Managerial Ownership, Leverage, Firm Size and Profitability on Accounting Conservatism</dc:title>
	<dc:creator>Solichah, Nur</dc:creator>
	<dc:creator>Fachrurrozie, Fachrurrozie</dc:creator>
	<dc:description xml:lang="en-US">This study aims to obtain empirical evidence about the effect of managerial ownership, leverage, firm size, and profitability on accounting conservatism. The population of this study were 149 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014 until 2016. The number of samples used was 82 companies with a unit of analysis of 246. The selection of research samples using purposive sampling method. The analytical tool used to test the hypothesis is multiple regression analysis using IBM SPSS 23. The results of this study prove that managerial ownership, leverage, firm size, and profitability simultaneously influence accounting conservatism. The hypothesis testing partially shows that the size of the company has a significant positive effect on accounting conservatism. Profitability has a significant negative effect on accounting conservatism. Meanwhile, managerial ownership and leverage have no significant effect on accounting conservatism. Conclusions in this study indicate that the greater the size of the company will increase the application of accounting conservatism while the greater the profitability will reduce the application of accounting conservatism in manufacturing companies.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2020-04-08</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/27847</dc:identifier>
	<dc:identifier>10.15294/aaj.v8i3.27847</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 8 No 3 (2019): November; 151-157</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v8i3</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/27847/15825</dc:relation>
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