1. Home
  2. KOMPARTEMEN, Vol. 21 No.1, Maret 2023
  3. Riani

Pengaruh Debt Covenant, Company Growth, Invesment Opportunity Set dan Dividend Payout Ratio Terhadap Konservatisme Akuntansi

Desmy Riani, N.A. Rumiasih N.A. Rumiasih, Dini Ratnawati, Denia Maulani

Abstract


The purpose of this study is to analyze the effect of Debt Covenant, Company Growth, Investment Opportunity Set and Dividend Payout Ratio on Accounting Conservatism in Finance companies in the banking sub-sector listed on the Indonesia Stock Exchange in the 2016-2021 period. The determination of the sample uses the purposive sampling method, which is a sampling method based on predetermined criteria. The technical data analysis used is descriptive statistical analysis and multiple linear regression analysis using Eviews 12. The result of this study is that the data shows that partially company growth has a positive and significant effect, the investment opportunity set has no negative and significant impact. The debt covenant and dividend payout ratio have no effect and are not significant to accounting conservatism. And simultaneously independent variables are influential and significantly absorb accounting conservatism.

Keywords


Debt Covenant, Company Growth, Investment Opportunity Set. Dividnd Payout Ratio, Accounting Conservatism.

References


A’isya, Risa Dewi und Mekani Vestari. 2019. Pengaruh Bonus Plan , Debt Covenant , Political Cost , Dan Litigation Risk Terhadap Konservatisme Akuntansi Pasca Konvergensi International Financial Reporting Standards. The 6th Call for Syariah Paper Universitas Muhammadiyah Surakarta: 236–254.

Andreas, Hans Hananto, Albert Ardeni und Paskah Ika Nugroho. 2017. Konservatisme Akuntansi di Indonesia. Jurnal Ekonomi dan Bisnis 20, Nr. 1: 1. doi:10.24914/jeb.v20i1.457, .

Ariyani, Hilma Faza, Irene Rini Demi Pangestuti und Susilo Toto Raharjo. 2019. THE EFFECT OF ASSET STRUCTURE, PROFITABILITY, COMPANY SIZE, AND COMPANY GROWTH ON CAPITAL STRUCTURE (The Study of Manufacturing Companies Listed on the IDX for the Period 2013 - 2017). Jurnal Bisnis Strategi 27, Nr. 2: 123. doi:10.14710/jbs.27.2.123-136, .

Ashma’, Fathin Ulfatul und Evi Rahmawati. 2019. Pengaruh Persistensi Laba, Book Tax Differences, Investment Opportunity Set dan Struktur Modal Terhadap Kualitas Laba dengan Konservatisme Akuntansi Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Jasa yang Terdaftar di BEI Periode 2015-2017). Reviu Akuntansi dan Bisnis Indonesia 3, Nr. 2: 206–219. doi:10.18196/rab.030246, .

Ayuningsih, Latifa Dinar, Kania Nurcholisah und Helliana. 2016. Pengaruh Debt Covenant , Kepemilikan Manajerial dan Growth Opportunities terhadap Konservatisme Akuntansi. Ejournal Unisba: 19–30.

Chairunnissa, Alvida Dwiki. 2020. Pengaruh Company Growth, Ukuran Perusahaan, Likuiditas,Cash Flow Dan Profitabilitas terhadap Konservatisme Akuntansi (Studi pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa efek Indonesia Tahun 2015-2018). Sekolah Tinggi Ilmu Ekonomi YKPN.

Karantika, Marlia Dina und Ardiani Ika Sulistyawati. 2018. Konservatisme Akuntansi Dan Determinasinya. Fokus Ekonomi : Jurnal Ilmiah Ekonomi 13, Nr. 2: 163–185. doi:10.34152/fe.13.2.163-185, .

Kusuma, Pradana Jati, Sri Hartoyo und Hendro Sasongko. 2018. Analysis of Factors that Influence Dividend Payout Ratio of Coal Companies in Indonesia Stock Exchange. Jurnal Dinamika Manajemen 9, Nr. 2: 189–197. doi:10.15294/jdm.v9i2.16417, .

Murwaningsari, Etty und Sistya Rachmawati. 2017. he Influence of Capital Intensity and Investment Opportunity Set toward Conservatism with Managerial Ownership as Moderating Variable. Journal of Advanced Management Science 5, Nr. 6: 445–451. doi:10.18178/joams.5.6.445-451, .

Riani, Desmy, N.A Rumiasih und Setianingrum Nurokhmah. 2021. Determinan Keputusan Stock Split Pada Perusahaan Go Public. Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan 16, Nr. 2: 1. doi:10.32832/neraca.v16i2.5415, .

Rivandi, Muhammad und Sherly Ariska. 2019. Pengaruh Intensitas Modal, Dividend Payout Ratio Dan Financial Distress Terhadap Konservatisme Akuntansi. Jurnal Benefita 1, Nr. 1: 104. doi:10.22216/jbe.v1i1.3850, .

Saputri, Yuliani Diah. 2013. Pengaruh Cash Flow, Company Growth, Profitability, dan Investment Opportunity Set (IOS) Terhadap Konservatisme Akuntansi. Universitas Negeri Semarang.

Susilo, Tri Pujadi und Jundi Mangku Aghni. 2015. Analisis Pengaruh Kepemilikan Institusional, Debt Covenant, Growth Opportunities, Dan Profitabilitas Terhadap Konservatisme Akuntansi. Media Riset Akuntansi 5, Nr. 2: 4–21.


Full Text: PDF

DOI: 10.30595/kompartemen.v21i1.15511

Copyright (c) 2023 Kompartemen : Jurnal Ilmiah Akuntansi

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

ISSN: 2579-8928