Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Leverage, Ukuran Perusahaan dan Profitabilitas Terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022

Abstract

This study aims to determine and analyze the effect of Managerial Ownership, Institutional Ownership, Leverage, Company Size and Profitability on Accounting Conservatism in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2020-2022 Period. The samples used in this study were 50 companies from 193 manufacturing companies listed on the IDX for the 2020-2022 period. The dependent variable in this study is Accounting Conservatism which is measured using a ratio scale. The sampling technique in this study used purposive sampling method. The data was processed using SPSS version 25 software. The results of this study indicate that simultaneously the independent variables of managerial ownership, institutional ownership, leverage, company size and profitability have a significant effect on accounting conservatism. Meanwhile, partially the profitability variable has a positive effect on accounting conservatism. While the variables of managerial ownership, institutional ownership, leverage and company size have no effect on accounting conservatism.