scholarly journals Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2008-2014

2016 ◽  
Vol 3 (2) ◽  
pp. 19-32 ◽  
Author(s):  
Rilla Gantino
Keyword(s):  
Firm Size ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Capital Intensity ◽  
Accounting Conservatism ◽  
Manufacturing Companies ◽  
Firm Risk ◽  
Risk Capital ◽  
Growth Opportunity ◽  
Size Firm

This study examine the influence of firm size, firm risk, capital intensity, leverage, tax, litigation, ownership structure, and growth opportunity for accounting conservatism.The study population was 129 manufacturing companies listed in Indonesian Stock Exchange between 2009 and 2011. Based on purposive sampling method, 38 manufaturing companies was selected (or 114 observations). Data was selected from the companies’ financial reports and analysed by using multiple linear regression. This study uncovered that. the firm size, firm risk, capital intensity, leverage, tax, litigation, ownership structure, and growth opportunity have influence for accounting conservatism collectively. But, only firm size, firm risk, capital intensity, ownership structure and growth opportunity affect accounting conservatism individually in the studied companies

scholarly journals Akuntansi Konservatisme Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

2016 ◽  
Vol 3 (1) ◽  
pp. 1-16
Author(s):  
Agustina Agustina ◽  
Rice Rice ◽  
Stephen Stephen
Keyword(s):  
Firm Size ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Capital Intensity ◽  
Accounting Conservatism ◽  
Manufacturing Companies ◽  
Firm Risk ◽  
Risk Capital ◽  
Growth Opportunity ◽  
Size Firm

This study examine the influence of firm size, firm risk, capital intensity, leverage, tax, litigation, ownership structure, and growth opportunity for accounting conservatism.The study population was 129 manufacturing companies listed in Indonesian Stock Exchange between 2009 and 2011. Based on purposive sampling method, 38 manufaturing companies was selected (or 114 observations). Data was selected from the companies’ financial reports and analysed by using multiple linear regression. This study uncovered that. the firm size, firm risk, capital intensity, leverage, tax, litigation, ownership structure, and growth opportunity have influence for accounting conservatism collectively. But, only firm size, firm risk, capital intensity, ownership structure and growth opportunity affect accounting conservatism individually in the studied companies.

scholarly journals Factors That Influence The Application Of Accounting Conservatism In Finance Reports (Empirical Study In Manufacturing Companies Which Are Listed In The Jakarta Stock Exchange Period 2011-2014)

2017 ◽  
Vol 2 (01) ◽  
pp. 64
Author(s):  
Rega Chairunnisya ◽  
Afrizal Afrizal ◽  
Wirmie Eka Putra
Keyword(s):  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Capital Intensity ◽  
Accounting Conservatism ◽  
Manufacturing Companies ◽  
Firm Risk ◽  
Risk Capital ◽  
Growth Opportunities ◽  
Size Firm

<p>This research has an aim to empirically prove the influence of a company's broad size, audit committee, growth opportunities, firm size, firm risk, capital intensity, and leverage on accounting conservatism. The research sample are the manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the period of 2011-2014 which was chosen by purposive sampling and 28 companies in criteria were obtained.</p><p><br />This research used the multiple linear regression for data analysis. The results of the research showed that (1) broad size, audit committee, growth opportunities, firm size, firm risk, capital intensity, and leverage had a simultaneous influence to accounting conservatism, (2) broad size, firm size, and firm risk had a partial influence to accounting conservatism, (3) audit committee, growth opportunities, capital intensity, and leverage do not have partial influence to accounting conservatism.</p><p><br />Keywords: Accounting Conservatism, Audit Committee, Broad Size, Capital Intensity, Firm Size, Firm Risk, Growth Opportunities, Leverage</p>

scholarly journals Does capital intensity, inventory intensity, firm size, firm risk, and political connections affect tax aggressiveness?

2020 ◽  
Vol 17 (1) ◽  
pp. 78
Author(s):  
Sugeng Sugeng ◽  
Eko Prasetyo ◽  
Badrus Zaman
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Capital Intensity ◽  
Critical Issue ◽  
Political Connections ◽  
Political Connection ◽  
Manufacturing Companies ◽  
Firm Risk ◽  
Tax Aggressiveness ◽  
Size Firm

Tax aggressiveness is one of a critical issue in the world of taxation. Many companies do tax planning to minimize their tax abilities. This study aims to examine how capital intensity, inventory intensity, firm size, firm risk, and political connections, relate to the tax aggressiveness of manufacturing listed companies in Indonesia, an emerging economy of Southeast Asia. This study combined the tax aggressiveness factor from different perspectives into one model. This study used purposive sampling with manufacturing companies listed in Indonesia Stock Exchange during 2015-2017 and experienced a consecutive profit as the main criteria. Panel data regression used as a data analysis technique. The result shows that there is a significant effect between capital intensity, political connection, and tax aggressiveness. The relationship between inventory intensity, firm size, firm risk, and tax aggressiveness failed to prove in this study. This result is consistent across several measures of tax aggressiveness.

scholarly journals Pengaruh Leverage, Growth Opportunity, Ukuran Perusahaan dan Intensitas Modal terhadap Konservatisme Akuntansi

2021 ◽  
Vol 9 (1) ◽  
pp. 46
Author(s):  
Suci Kurnia Putri ◽  
Wira Lestari ◽  
Riski Hernando
Keyword(s):  
Firm Size ◽  
Banking Sector ◽  
Stock Exchange ◽  
Sample Selection ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Accounting Conservatism ◽  
Software Application ◽  
Growth Opportunity ◽  
Research Period

The purpose of this study is to examine the effect of leverage, growth opportunity, firm size and capital intensity on accounting conservatism in the banking sector listed on the Indonesia Stock Exchange (IDX) both simultaneously and partially. The banking sector listed on the Indonesia Stock Exchange (IDX) was selected for the population in this study. The sample selection was carried out using purposive sampling technique and obtained 28 companies with a research period of four years of observation (2016-2019). Meanwhile, the data analysis in this study used multiple regression analysis methods using the SPSS version 22 for windows software application. The results of research conducted in this research indicate that the variable leverage, growth opportunity, firm size and capital intensity simultaneously affect accounting conservatism and firm size variables affect accounting conservatism partially. Meanwhile, other variables such as: leverage, growth opportunity, capital intensity show no effect on accounting conservatism partially. Keywords: Accounting Conservatism; Leverage; Growth Opportunity; Firm Size; Capital Intensity

scholarly journals Growth Opportunity, Capital Intensity, and Accounting Conservatism: The Moderating Role of Managerial Ownership

2021 ◽  
Author(s):  
Nafi'Inayati Zahro
Keyword(s):  
Stock Exchange ◽  
Capital Intensity ◽  
Financial Statements ◽  
Accounting Conservatism ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Growth Opportunity ◽  
Positive Effect ◽  
Selection Of

The application of accounting conservatism in presenting and disclosing financial information is important and necessary due to the tendency of management in presenting financial statements with an overstated inclination which can mislead users. The purpose of this research is to examine and analyse the effect of growth opportunity and capital intensity on accounting conservatism and to consider managerial ownership as a moderating variable. The population of the research is the manufacturing companies listed on the Indonesia Stock Exchange during the period of 2016-2019. This research uses a purposive sampling method in the selection of the sample based on detailed criteria. This method obtains samples of as many as 53 companies during the period of observation. The research uses moderated regression analysis. The results of this research find that capital intensity has a positive effect on accounting conservatism, but the growth opportunity has influences negatively significant to accounting conservatism. The study also finds that managerial ownership successfully manages to become a moderating variable between growth opportunities and capital intensity on accounting conservatism. Keywords: conservatism, accounting, growth, capital, managerial

scholarly journals The Effect of Financial Distress, Firm Size, Leverage and Litigation Risk on The Application of Accounting Conservatism In Manufacturing Companies Listed In Indonesia Stock Exchange

2021 ◽  
Vol 6 (2) ◽  
pp. 100-106
Author(s):  
Ira Septriana ◽  
Hermawan Triyono ◽  
Agung Prajanto
Keyword(s):  
Firm Size ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Accounting Conservatism ◽  
Litigation Risk ◽  
Test Results ◽  
Manufacturing Companies ◽  
Research Criteria

This research aims to analyze the effect of financial distress, firm size, leverage, and litigation risk on implementing the accounting conservatism of manufacturing companies in Indonesia. The population in this research is manufacturing companies listed on the Indonesia Stock Exchanged (IDX) over 2014-2018. Research sample selection used the purposive sampling method. Obtained company data that meet the research criteria as many as 169 companies, so that the total research data is 149 data. The analysis methods in this research are multiple regression analysis. Based on the test results of the research conclude that variables of the board of financial distress, firm size, and litigation risk have no effect on accounting conservatism implemented of manufacturing companies. Meanwhile, the variable of leverage affects the accounting conservatism's implemented by manufacturing companies.  Keywords: Conservatism Accounting. Financial Distress, Firm Size, Leverage, Litigation Risk 

scholarly journals Pengaruh Ukuran Perusahaan, Likuiditas, Dan Konservatisme Akuntansi Terhadap Kualitas Laba

2020 ◽  
Vol 2 (4) ◽  
pp. 3793-3807
Author(s):  
Rahmadini Safitri ◽  
Mayar Afriyenti
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Accounting Conservatism ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Independent Variables ◽  
Positive Effect ◽  
Research Type

The study aims to test empirically the effect of firm size, liquidity, and accounting conservatism of earnings quality. This study uses a quantitative approach with a causal associative research type. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. By using the purposive sampling method, 155 samples were selected. Earnings quality is measured by regressing the CAR value (Narita, 2020). Company size is measured by LogSize. Liquidity is measured using the current ratio. And accounting conservatism is measured using the Givoly and Hayn (2000) model. The results indicate that firm size has no significant effect on earnings quality, in contrast to liquidity and accounting conservatism has a significant positive effect on earnings quality. For further research, it is hoped that it can expand the object and the year of research because this study only examines manufacturing companies for the 2015-2019 observation year. For other research, it is expected to add independent variables so that the results are better.

scholarly journals PENGARUH UKURAN PERUSAHAAN, DEWAN KOMISARIS DAN CAPITAL INTENSITY TERHADAP EFFECTIVE TAX RATE (ETR)

Equity ◽  
2019 ◽  
Vol 21 (2) ◽  
pp. 116
Author(s):  
Dewi Ratna Novianti ◽  
Praptiningsih Praptiningsih ◽  
Noegrahini Lastiningsih
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Capital Intensity ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Financial Reports ◽  
Intensity Effect ◽  
Tax Rate ◽  
Level Of Significance

This research is using quantitative study aimed to see whether there are influence of Firm Size, Board of Commissioners and Capital Intensity on Effective Tax Rate (ETR). The sample in this study a number of 67 manufacturing companies listed on the Indonesia Stock Exchange period 2014 – 2016 by using purposive sampling method. Data obtained from the financial reports in the publication. The number of sample obtained as many as 67 companies with a total sample of 201 samples. After reduce the data outlier, data eventually resulted in 147 samples ready to be analyzed and tested. Analysis technique used was multiple linier regression with a level of significance of 5%. The results of this study suggests that (1) Firm Size has significant effect on the Effective Tax Rate (ETR), (2) Board of Commissioners was not significant effect on Effective Tax Rate (ETR), (3)Capital Intensity effect significantly to Effective Tax Rate (ETR).

scholarly journals The Effect of Ownership Structure, Profitability, Firm Size and Tangibility on Capital Structure

2018 ◽  
Vol 7 (4) ◽  
pp. 494-505
Author(s):  
Tika Iswarini ◽  
Anindya Ardiansari
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Ownership Structure ◽  
Financial Management ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Company Value ◽  
Optimal Value

The important decision faced by financial management which relates to the continuity of company operations is funding decision which is capital structure. Capital structure achieves optimal value if the composition of debt and capital are able to increase company value. The purpose of this research is to examine the effect of ownership structure, profitability, firm size, and tangibility against capital structure (research on manufacturing companies listed on Indonesia Stock Exchange period 2012-2016). The population in this research were all manufacturing companies listed on the Indonesia Stock Exchange 2012-2016. This research used purposive sampling method with certain criteria to determine the sample. The sample used was 38 companies with the research period 2012-2016 at manufacturing companies listed on the Indonesia Stock Exchange. Multiple regression analysis using Eviews 8 was used to analyze the data. The result of multiple linear regression test showed that there were three independent variables that affect capital structure they were managerial ownership, firm size and tangibility. Whereas institutional ownership and profitability did not affect the capital structure of manufacturing companies in 2012-2016. The conclusion of this research is managerial ownership, firm size and tangibility have positive and significant effect on capital structure, while institutional ownership and profitability have negative and insignificant effect on capital structure.

scholarly journals Increasing Firm Value via Conservatism in Accounting

2021 ◽  
Vol 9 (2) ◽  
pp. 1-11
Author(s):  
Moh. Ubaidillah
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Accounting Conservatism ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Analysis Technique

This study aims to determine the effect of firm size and profitability on firm value with accounting conservatism as a moderating variable. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 as many as 183 companies. The sampling technique used purposive sampling which resulted in 72 manufacturing companies. The data analysis technique uses regression analysis with SPSS 24. The results of this study indicate that firm size and profitability have a positive and significant effect on firm value. Furthermore, the variable of accounting conservatism is able to moderate the effect of firm size and profitability on firm value in a positive and significant way.

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