Kajian Pengaruh Ukuran Perusahaan, Likuiditas dan Leverage terhadap Konservatisme Akuntansi pada Perusahaan Sub Sektor Makanan dan Minuman di Bursa Efek Indonesia

Abstract

Accounting conservatism is a concept that recognizes expenses and debts in advance even though they have not occurred, but only recognizes income when they have actually occurred. The purpose of this study was to determine the effect of firm size, liquidity and leverage on accounting conservatism. The population used in this study is the food and beverage sub-sector companies on the Indonesia Stock Exchange. Sampling was done by purposive sampling method. Furthermore, hypothesis testing was carried out by means of multiple regression analysis. The results of the study are (1) firm size has a positive effect on accounting conservatism, (2) liquidity has a positive effect on accounting conservatism and (3) leverage has a positive effect on accounting conservatism.