Research Article
Analysis of Factors Affecting Accounting Conservatism
@INPROCEEDINGS{10.4108/eai.4-11-2022.2328936, author={Suratminingsih Suratminingsih and Meutia Meutia and Muhamad Taqi and Agus Solikhan}, title={ Analysis of Factors Affecting Accounting Conservatism}, proceedings={Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia}, publisher={EAI}, proceedings_a={ICOSTELM}, year={2023}, month={9}, keywords={growth opportunities debt covenants managerial ownership accounting conservatism}, doi={10.4108/eai.4-11-2022.2328936} }- Suratminingsih Suratminingsih
Meutia Meutia
Muhamad Taqi
Agus Solikhan
Year: 2023
Analysis of Factors Affecting Accounting Conservatism
ICOSTELM
EAI
DOI: 10.4108/eai.4-11-2022.2328936
Abstract
The motive of this have a look at became to determine the effect of growth possibility, debt covenants and managerial possession on accounting conservatism, research on pharmaceutical groups listed at the Indonesia stock exchange in 2016-2020. in this study the usage of purposive sampling method to decide the sample with a total of 20 groups and a sample of seven corporations. The analytical approach used is more than one regression analysis with SPSS model 21 software. partly, the outcomes display that growth possibility has a fantastic and full-size effect on accounting conservatism. meanwhile, debt covenants and managerial ownership have a poor and extensive impact on accounting conservatism. concurrently, the results display that increase possibilities