This study examines the effect of profitability, asset structure, company area, and dividend policy variables on debt policy. This study used a sample of 14 insurance companies listed on the Indonesia Stock Exchange during 2016-2021. It was explanatory research using a quantitative approach. The sampling method used purposive sampling.
The results indicate that the variables of profitability, asset structure, company area, and dividend policy simultaneously affect debt policy. Profitability, asset structure, and dividend policy partially have a significant effect on debt policy. While the company area partially does not have a significant impact on debt policy. The most dominant variable influencing debt policy is the asset structure variable.
This study aims to examine the effect of company size on debt policy through the asset structure of insurance companies listed on the Indonesia Stock Exchange for the period 2016 to 2021. The population in this study is 17 companies listed on the Indonesia Stock Exchange. Data obtained from the financial reports for 2016 to 2021 which have been published. Obtained a total sample of 14 companies. The analysis technique used is path analysis and hypothesis testing with a constant of 5%. In this study the data were normally distributed, the data did not occur multicollinearity and there were no symptoms of heteroscedasticity. Of the 84 existing research samples, as many as 8 company data samples had to be omitted (outlier data). This is intended to remove extreme data that can cause the data distribution to become normal, so that the remaining 76 samples of data are used. The results of the study show that firm size influences debt policy through asset structure.
This study aims to analyze the effect of competition on accounting conservatism, analyze the effect of competition on earnings management, and analyze the effect of competition on earnings management with accounting conservatism as a mediator. The population in this study was 45 companies. The sampling technique used the purposive sampling method, in order to obtain the number of samples in this study as many as 15 companies. The analysis technique uses path analysis. The results of the analysis show that competition has an effect on accounting conservatism. Competition affects earnings management. Accounting conservatism has a significant effect on earnings management. Competition affects earnings management with accounting conservatism as a mediator.
This study aimed to analyze the influence of corporate governance on accounting conservatism, analyze the impact of corporate governance on earnings management, analyze the effect of accounting conservatism and analyze the impact of corporate governance on earnings management through accounting conservatism. The sample in this study as many as 15 banks. Data were analyzed using path analysis. The analysis showed that corporate governance affect accounting conservatism. Corporate governance effect on earnings management. Accounting conservatism effect on earnings management. Corporate governance effect on earnings management through accounting conservatism.
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