Faktor-faktor yang Memengaruhi Konservatisme Akuntansi (Studi Kasus Perusahaan Manufaktur di Bursa Efek Indonesia)


  • Febriana Louw Fakultas Ekonomi dan Bisnis Universitas Widya Dharma Pontianak


This study aims to examine the effect of profitability, growth opportunities, debt covenant, political cost and capital intensity on accounting conservatism. The population is 177 manufacturing companies listed on the Indonesia Stock Exchange with a total sample of 125 companies. The sampling technique uses purposive sampling method. The type of data in this study is secondary data obtained from annual financial statements. The form of research used is associative research. The analysis technique used is descriptive statistical analysis, classic assumption test, multiple linear regression analysis, coefficient of determination and hypothesis testing using data processing aids in the form of Statistical Product and Service Solutions (SPSS) version 22. The test results show that profitability and growth opportunities negative effect on accounting conservatism. Political cost has a positive effect on accounting conservatism. Debt covenant and capital intensity do not affect accounting conservatism.Keywords: profitability, growth opportunities, debt covenants, political costs, capital intensity and accounting conservatism.