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The Influence of Managerial Ownership, Institutional Ownership, Investment Opportunity Set, and Capital Intensity on Accounting Conservatism with Political Connections as A Moderation Variable

Accounting Analysis Journal · Vol. 11 No. 1 (2023) · hlm. 64–74

DOI
10.15294/aaj.v11i1.63340
ISSN
2502-6216, 2252-6765
Terbit
2023-01-26
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

Purpose: This study investigates how managerial ownership, institutional ownership, investment opportunity sets, and capital intensity affect accounting conservatism moderated by political connections.Method: State-owned companies are the population in this study that went public from 2014 to 2021. A total of 17 companies per year were obtained using purposive sampling (136 units of analysis). Research data were collected using documentation techniques and analyzed using descriptive and inferential statistical analysis techniques.Findings: The findings indicate a positive relationship between institutional ownership and accounting conservatism and that high capital intensity can reduce accounting conservatism. Meanwhile, managerial ownership and investment opportunity set does not affect accounting conservatism. We also find that political connections cannot moderate the effect of managerial ownership, institutional ownership, and investment opportunity sets on accounting conservatism. However, political connections weaken the negative effect of capital intensity on accounting conservatism. Novelty: The originality of this study is in a different research model from previous research. The thing that concerns this research is based on the object used, namely BUMN companies. State-Owned Enterprises (BUMN) are the primary channel for the state to carry out its role as an economic actor. However, there are still cases of harmful accounting activities involving SOEs. So this study also emphasizes the existence of political connections, which are suspected to be one of the factors that make it difficult for companies to develop for the better.Keywords: Accounting Conservatism; Managerial Ownership; Institutional Ownership; Investment Opportunity Set; Capital Intensity; Political Connections

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35 penulis · 62 tautan kepenulisan bersama · 2 lintas organisasi

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  • State University of Semarang
  • Diponegoro University
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Rekan penulisOrganisasiArtikel bersama
Richatul JannahState University of Semarang2
Meilani Intan PertiwiState University of Semarang2
Insani Khikmawati KhikmawatiState University of Semarang1
Ibnu Reza AshkhabiAfiliasi tidak diketahui1
Febri Zaini AuliaAfiliasi tidak diketahui1
Eka SetiawatiAfiliasi tidak diketahui1
Sarwo KuncoroState University of Semarang1
Hendy Bayu SatriawanAfiliasi tidak diketahui1
Nur Annisa KhumairohState University of Semarang1
Tya RestiantiState University of Semarang1
Nia FerlianaState University of Semarang1
Chintiya Febiana RamadhaniState University of Semarang1
Indrianingsih IndrianingsihState University of Semarang1
Ana sulistianiState University of Semarang1
Siti Nurmala SariState University of Semarang1
Indah AnisykurlillahState University of Semarang1
Aan IkhsanantoState University of Semarang1
Tiara Dwi LestariState University of Semarang1
Tri Susilo Wahyu AjiState University of Semarang1
Indah Fajarini Sri WahyuningrumState University of Semarang1
Fitrarena Widhi RizkyanaState University of Semarang1
Tiara Saharani FatimahState University of Semarang1
Agus WahyudinState University of Semarang1
Bestari Dwi HandayaniState University of Semarang1
Asrori AsroriState University of Semarang1
Muhammad Ihlashul AmalState University of Semarang1
Asrori AsroriState University of Semarang1
Annis Nurfitriana NihayahState University of Semarang1
Ayuntavia AyuntaviaAfiliasi tidak diketahui1
Rima MurtiningsihState University of Semarang1
Anis ChaririDiponegoro University1
Andri PrastiwiDiponegoro University1

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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">The Influence of Managerial Ownership, Institutional Ownership, Investment Opportunity Set, and Capital Intensity on Accounting Conservatism with Political Connections as A Moderation Variable</dc:title>
	<dc:creator>Agustina, Linda</dc:creator>
	<dc:creator>Apriliyani, Putri</dc:creator>
	<dc:creator>Jati, Kuat Waluyo</dc:creator>
	<dc:description xml:lang="en-US">Purpose : This study investigates how managerial ownership, institutional ownership, investment opportunity sets, and capital intensity affect accounting conservatism moderated by political connections.Method : State-owned companies are the population in this study that went public from 2014 to 2021. A total of 17 companies per year were obtained using purposive sampling (136 units of analysis). Research data were collected using documentation techniques and analyzed using descriptive and inferential statistical analysis techniques.Findings : The findings indicate a positive relationship between institutional ownership and accounting conservatism and that high capital intensity can reduce accounting conservatism. Meanwhile, managerial ownership and investment opportunity set does not affect accounting conservatism. We also find that political connections cannot moderate the effect of managerial ownership, institutional ownership, and investment opportunity sets on accounting conservatism. However, political connections weaken the negative effect of capital intensity on accounting conservatism. Novelty : The originality of this study is in a different research model from previous research. The thing that concerns this research is based on the object used, namely BUMN companies. State-Owned Enterprises (BUMN) are the primary channel for the state to carry out its role as an economic actor. However, there are still cases of harmful accounting activities involving SOEs. So this study also emphasizes the existence of political connections, which are suspected to be one of the factors that make it difficult for companies to develop for the better.Keywords :&amp;nbsp;Accounting Conservatism; Managerial Ownership; Institutional Ownership; Investment Opportunity Set; Capital Intensity; Political Connections</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2023-01-26</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/63340</dc:identifier>
	<dc:identifier>10.15294/aaj.v11i1.63340</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 11 No 1 (2022); 64-74</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/63340/23599</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2022 Accounting Analysis Journal</dc:rights>
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