scholarly journals The Effect of Managerial Ownership Structure, Financial Distress and Growth Opportunities to Application of Accounting Conservatism Principles with Litigation Risk as Moderating Variables on Manufacturing Companies Listed on the Indonesia Stock Exchange

2022 ◽  
Vol 9 (1) ◽  
pp. 108-120
Author(s):  
Oktavia Fahrina Lubis ◽  
Azhar Maksum ◽  
Muammar Khadafi
Keyword(s):  
Ownership Structure ◽  
Financial Distress ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Accounting Conservatism ◽  
Managerial Ownership ◽  
Litigation Risk ◽  
Manufacturing Companies ◽  
Growth Opportunities ◽  
Study Results

This study aims to examine and analyze the effect of managerial ownership structure, financial distress, and growth opportunities on accounting conservatism with litigation risk as a moderating variable. The population in this study was 171 manufacturing companies listed on the Indonesia Stock Exchange for the 2010-2019 period. This research was conducted using the purposive sampling technique so that 36 samples were obtained. The data analysis method used multiple linear regression analysis and interaction tests with the help of the Eviews application program. The study results indicate that growth opportunities partially have a positive effect on applying the principle of accounting conservatism. Meanwhile, managerial ownership structure and financial distress partially do not affect the application of accounting conservatism principles. Simultaneously managerial ownership structure, financial distress and growth opportunities affect the application of accounting conservatism principles. Litigation risk as a moderating variable cannot moderate the influence of managerial ownership structure, financial distress, and growth opportunities on applying accounting conservatism principles to manufacturing companies listed on the Indonesia Stock Exchange for the 2010-2019 period. Keywords: managerial ownership structure, financial distress, growth opportunities, litigation risk and accounting conservatism.

scholarly journals The Effect of Financial Distress and Growth Opportunities on Accounting Conservatism with Litigation Risk as Moderated Variables in Manufacturing Companies Listed on BEI

2020 ◽  
Vol 3 (1) ◽  
pp. 588-597
Author(s):  
Warsani Purnama Sari
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Accounting Conservatism ◽  
Litigation Risk ◽  
Manufacturing Companies ◽  
Growth Opportunities ◽  
Interaction Testing

This study aims to examine and analyze the effect of financial distress and growth opportunities on accounting conservatism with litigation risk as a moderating variable. The population in this study were 147 manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017, with a purposive sampling technique so that 102 samples were obtained. The method of data analysis uses multiple linear regression analysis and interaction testing with the help of the Eviews application program. The results showed that financial distress and growth opportunities partially had a positive and significant effect on accounting conservatism. Litigation risk as a moderating variable strengthens the effect of litigation risk on accounting conservatism, and litigation risk weakens the effect of growth opportunities on accounting conservatism on Manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017.

scholarly journals LINKAGES FINANCIAL DISTRESS, GROWTH OPPORTUNITIES, LITIGATION RISK, POLITICAL COST AND ACCOUNTING CONSERVATISM

2020 ◽  
Vol 32 (02) ◽  
pp. 32-51
Author(s):  
Darmanto ◽  
Karlina Hogiana Suprihadi Putri
Keyword(s):  
Data Analysis ◽  
Financial Distress ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Accounting Conservatism ◽  
Litigation Risk ◽  
Manufacturing Companies ◽  
Growth Opportunities ◽  
Political Cost ◽  
Independent Variable

This study aims to examine whether Financial Distress, Growth Opportunities, Litigation Risk and Political Cost Against Accounting Conservatism in Manufacturing Companies on the Stock Exchange in 2016-2018. Population  used in this study is manufacturing companies listed on the Indonesia Stock Exchange. The samples used were 75 companies per year with a sampling technique using purposive sampling method. The data used in the form of the company's annual financial statements obtained from www.idx.co.id. Data analysis techniques were performed using multiple regression analysis with the help of SPSS version 16.0 Data analysis of this study uses multiple linear regression which results that the risk of litigation has a positive and significant effect on accounting conservatism, while financial distress, growth opportunities, and political cost do not significantly influence accounting conservatism. This study also shows that the independent variables influence the dependent variable together. Adjusted R2 test results mean that the independent variable affects the dependent variable of accounting conservatism by 35.5%, and the remaining 64.5% is influenced by other factors not tested in this study.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

2020 ◽  
Vol 4 (1) ◽  
pp. 126
Author(s):  
Andreas Bambang Daryatno ◽  
Linda Santioso
Keyword(s):  
Ownership Structure ◽  
Capital Intensity ◽  
Negative Influence ◽  
Accounting Conservatism ◽  
Managerial Ownership ◽  
Company Size ◽  
Litigation Risk ◽  
Manufacturing Companies ◽  
Growth Opportunities ◽  
Purposive Sampling

Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh risiko litigasi, ukuran perusahaan, struktur kepemilikan manajerial, intensitas modal, dan growth opportunities terhadap penerapan konservatisme akuntansi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2015-2017. Teknik pengambilan sampel dalam penelitian ini adalah metode purposive sampling. Penelitian dilakukan dengan total 33 sampel perusahaan manufaktur dari total populasi 136 perusahaan. Hasil dari penelitian ini adalah risiko litigasi, ukuran perusahaan, struktur kepemilikan manajerial, dan intensitas modal tidak berpengaruh terhadap penerapan konservatisme akuntansi. Growth opportunities memiliki pengaruh negatif terhadap penerapan konservatisme akuntansi. Penelitian ini menggunakan analisis regresi berganda. Alat analisis yang akan digunakan pada penelitian ini merupakan teknik analisis statistik yang berbasis software computer dengan menggunakan program Statistical Product and Service Solutions (SPSS) versi 23.  The purpose of this study is to empirically examine the effect of litigation risk, company size, managerial ownership structure, capital intensity, and growth opportunities on the application of accounting conservatism to manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2015-2017. The sampling technique in this research is purposive sampling method. The study was conducted with a total of 33 samples of manufacturing companies from a total population of 136 companies. The results of this study are litigation risk, company size, managerial ownership structure, and capital intensity do not influence the application of accounting conservatism. Growth opportunities have a negative influence on the application of accounting conservatism. This research uses multiple regression analysis. The analytical tool that will be used in this research is a statistical analysis technique based on computer software using the Statistical Product and Service Solutions (SPSS) version 23 program.

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 Financial Distress dan Konservatisme Akuntansi pada Tax Avoidance

2020 ◽  
Vol 30 (7) ◽  
pp. 1670
Author(s):  
Ni Putu Swandewi ◽  
Naniek Noviari
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Multiple Linear Regression Analysis ◽  
Accounting Conservatism ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Negative Effect

Tax avoidance can be interpreted as an effort to avoid tax that is done in a legal and safe way for taxpayers because it does not conflict with applicable tax laws. This study aims to empirically examine the effect of financial distress and accounting conservatism on tax avoidance which is proxied by using a cash effective tax rate (CETR). The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018 totaling 168 companies. The sample used was 44 companies with a total observation sample of 176 in 4 years. Data analysis technique used in this study is multiple linear regression analysis techniques. Based on the analysis, it was found that the financial distress variable had a significant positive effect on tax avoidance, and accounting conservatism had a significant negative effect on tax avoidance. Keywords: Financial Distress; Accounting Conservatism; Tax Avoidance.

scholarly journals PENGARUH GROWTH OPPORTUNITY, FINANCIAL DISTRESS, CEO RETIREMENT TERHADAP KONSERVATISME AKUNTANSI

2020 ◽  
Vol 28 (1) ◽  
pp. 13-34
Author(s):  
Hasina Tazkiya ◽  
Sulastiningsih Sulastiningsih
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Accounting Conservatism ◽  
Manufacturing Companies ◽  
Growth Opportunity ◽  
Selection Of

This research aims to examine and analyze the influence of growth opportunity, financial distress, and CEO retirement to the accounting conservatism at manufacturing companies listed on the Indonesia Stock Exchange. The population of the research is the manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2013-2017. This research used a purposive sampling method in the selection of the sample based on predetermined criteria. Based on these criteria, obtained samples as much as 37 companies during a five years period of observation. The data used a secondary data. The data collection method used a documentation method. This research using multiple linear regression analysis and hypothesis testing using t-test, F-test and the determination of the coefficient. The results of this research indicate some of the factors that influences positively significant to accounting conservatism, such as growth opportunity and financial distress. CEO retirement has influences negatively significant to accounting conservatism. 

scholarly journals EFFECT OF MANAGERIAL OWNERSHIP, DEBT COVENANT, POLITICAL COST AND GROWTH OPPORTUNITIES ON ACCOUNTING CONSERVATISM LEVELSd Growth Opportunities On Accounting Conservatism Levels

2019 ◽  
Vol 3 (03) ◽  
Author(s):  
Chusnul Nuraeni ◽  
Annafi Indra Tama
Keyword(s):  
Regression Coefficient ◽  
Stock Exchange ◽  
Accounting Conservatism ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Growth Opportunities ◽  
Political Costs ◽  
Political Cost ◽  
Negative Effect ◽  
Debt Covenant

The purpose of this study was to determine the effect of managerial ownership, debt covenants, political costs and growth opportunities on the level of accounting conservatism, case studies on manufacturing companies listed on the Indonesia Stock Exchange 2011-2015. Testing this hypothesis uses multiple regression analysis. The regression coefficient test (T Test) in this study shows that the debt covenant and growth opportunities have a significant negative effect on the level of accounting conservatism, while the managerial ownership and political cost variables have no significant effect on the level of accounting conservatism. Suggestions for this study are to be able to expand the research sample so that the results can be generalized and can also be used to add or replace other variables that can affect accounting conservatism.

scholarly journals PENGARUH KEPEMILIKAN MANAGERIAL, DEBT COVENANT, LITIGATION, TAX and POLITICAL COSTS DAN KESEMPATAN BERTUMBUH TERHADAP KONSERVATISMA AKUNTANSI

2017 ◽  
Vol 14 (2) ◽  
pp. 137
Author(s):  
Shella Deslatu ◽  
Yulius Kurnia Susanto
Keyword(s):  
Stock Exchange ◽  
Accounting Conservatism ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Managerial Accounting ◽  
Growth Opportunities ◽  
Generally Accepted Accounting Principles ◽  
Political Costs ◽  
Debt Covenant ◽  
Reported Earnings

Accounting conservatism is defined as managerial accounting choices of accounting methods and estimates within Generally Accepted Accounting Principles (GAAP) that result in the persistent understatement of cumulative reported earnings and net assets over period of time. The objective of the research is to analyze the influence of managerial ownership, debt covenant, litigation, tax and political costs, and growth opportunities on accounting conservatism. The research consists of 22 manufacturing companies listing on Indonesia Stock Exchange. The research using purposive sampling method whereas the criteria are manufacturing companies which are consistently listing on Indonesia Stock Exchange and using a accounting conservatism during period 2005 until 2008. Multiple regression is used to analyze the data. The results of the research showed that litigation had significant effect to accounting conservatism. Managerial ownership, debt covenant, tax and political costs and growth opportunities had not significant effect to accounting conservatism in manufacturing companies.

scholarly journals PENGARUH KEPEMILIKAN MANAGERIAL, DEBT COVENANT, LITIGATION, TAX AND POLITICAL COSTS DAN KESEMPATAN BERTUMBUH TERHADAP KONSERVATISMA AKUNTANSI

2018 ◽  
Vol 14 (2) ◽  
pp. 137-151
Author(s):  
Shella Deslatu ◽  
Yulius Kurnia Susanto
Keyword(s):  
Stock Exchange ◽  
Accounting Conservatism ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Managerial Accounting ◽  
Growth Opportunities ◽  
Generally Accepted Accounting Principles ◽  
Political Costs ◽  
Debt Covenant ◽  
Reported Earnings

Accounting conservatism is defined as managerial accounting choices of accounting methods and estimates within Generally Accepted Accounting Principles (GAAP) that result in the persistent understatement of cumulative reported earnings and net assets over period of time. The objective of the research is to analyze the influence of managerial ownership, debt covenant, litigation, tax and political costs, and growth opportunities on accounting conservatism. The research consists of 22 manufacturing companies listing on Indonesia Stock Exchange. The research using purposive sampling method whereas the criteria are manufacturing companies which are consistently listing on Indonesia Stock Exchange and using a accounting conservatism during period 2005 until 2008. Multiple regression is used to analyze the data. The results of the research showed that litigation had significant effect to accounting conservatism. Managerial ownership, debt covenant, tax and political costs and growth opportunities had not significant effect to accounting conservatism in manufacturing companies.

PENGARUH GROWTH OPPORTUNITY, FINANCIAL DISTRESS, CEO RETIREMENT TERHADAP KONSERVATISME AKUNTANSI

2020 ◽  
Vol 28 (1) ◽  
pp. 13-34
Author(s):  
Hasina Tazkiya ◽  
Sulastiningsih Sulastiningsih
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Accounting Conservatism ◽  
Manufacturing Companies ◽  
Growth Opportunity ◽  
Selection Of

This research aims to examine and analyze the influence of growth opportunity, financial distress, and CEO retirement to the accounting conservatism at manufacturing companies listed on the Indonesia Stock Exchange. The population of the research is the manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2013-2017. This research used a purposive sampling method in the selection of the sample based on predetermined criteria. Based on these criteria, obtained samples as much as 37 companies during a five years period of observation. The data used a secondary data. The data collection method used a documentation method. This research using multiple linear regression analysis and hypothesis testing using t-test, F-test and the determination of the coefficient. The results of this research indicate some of the factors that influences positively significant to accounting conservatism, such as growth opportunity and financial distress. CEO

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