Pengaruh Growth Opportunities, Intensitas Modal, dan Debt Covenant terhadap Konservatisme Akuntansi

Aurillya, Shifa; Ulupui, I Gusti Ketut Agung; Khairunnisa, Hera

doi:10.21009/japa.0203.07

Cited by 2 publications

(2 citation statements)

References 9 publications

(29 reference statements)

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“…The key to a company's success lies in how its management implements strategies to take the right steps towards the progress of the company in the future. This is supported by research by Aurillya et al (2021) which gives management freedom to choose accounting procedures required by applicable financial accounting standards. Financial distress is a condition in which a company exhibits symptoms that lead to a financial crisis, making it unable to fulfill its obligations as a debtor due to a lack of funds to run their business.…”

Section: Introductionmentioning

confidence: 99%

Empirical Evidence of Managerial Ownership, Leverage, Financial Distress, and Profitability on Accounting Conservatism in Mining Companies Listed on the Indonesian Stock Exchange During the Period of 2018-2021

Purnamasari,

Tashya

2024

EQUITY

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This research aims to empirically examine the impact of managerial ownership, leverage, financial distress, and profitability on accounting conservatism in mining companies listed on the Indonesia Stock Exchange (IDX) during the period of 2018-2021. The data used in this study is obtained from secondary data sources accessed through the company's annual reports and other websites. The research population consists of mining sector companies listed on the Indonesia Stock Exchange during the period of 2018-2021. The sampling technique used in this study is the purposive sampling method, which resulted in 24 out of the total 49 mining companies that have managerial ownership. A total of 24 companies were selected as samples over a period of 4 years, resulting in 96 financial report data samples. The data was processed using the IBM SPSS Statistic 24 application. The results of this study indicate that managerial ownership, leverage, financial distress, and profitability have an impact on accounting conservatism. Therefore, further studies are needed to expand these factors so that the findings can be more comprehensive. As a recommendation from this study, it is expected that companies can maintain and enhance the principle of accounting conservatism to reduce information asymmetry among shareholders, investors, or creditors. Keywords: Managerial Ownership, Leverage, Financial Distress, Profitability, Accounting Conservatism.

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Section: Introductionmentioning

confidence: 99%

Empirical Evidence of Managerial Ownership, Leverage, Financial Distress, and Profitability on Accounting Conservatism in Mining Companies Listed on the Indonesian Stock Exchange During the Period of 2018-2021

Purnamasari,

Tashya

2024

EQUITY

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“…(Kamayanti & Ahmar, 2019) IFRS, which is the widening of the wings of globalization, will further exacerbate this situation by scientific development or research on capital accounting that is dry from local cultural values. For example, research conducted by (Syafitri, 2012) (Millah et al, 2020, (Hertati & Safkaur, 2020), (Aurillya, 2021), (Rivandi & Ariska, 2019), (Hotimah & Retnani, 2018), ( Wulandari et al, 2017), (Netty Herawaty, Reni Yustien, 2019), (Ashma' & Rahmawati, 2019) Based on the previous discussion, the researcher feels it is essential to examine capital accounting practices based on the local cultural values of the Gorontalo community. The location was chosen because the local community has a unique culture, namely "Adati Hula-Hula Syareati, Syareati Hula-hula to Kitabullah" (customs based on sharia, sharia-based on the book of ALLAH (Al-Quran) (Baruadi & Eraku, 2018).…”

Section: Introductionmentioning

confidence: 99%

Portrait of Capital Accounting Practiced by Students of Sharia Accounting Department From Gorontalo Ethnic

Thalib

2022

etihad

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This study aims to reveal the values of local wisdom from the way students majoring in Islamic accounting from the Gorontalo tribe practice capital accounting. This study uses an Islamic paradigm with an Islamic ethnomethodology approach. There are five data analysis stages: charity (amal), knowledge (ilmu), faith (iman), information revelation (informasi wahyu), and good deeds (ihsan). The results showed that before receiving the scholarship, the initial capital to finance college was obtained by students from both their parents and their families. The practice of capital accounting is conditional on the value of local wisdom in the form of responsibility. This value is one of the advice the elders often express through lumadu "delo sipati lo malu'o tiloliyo kulu-kulu wala'iyo modudu'o which has a meaning in the form of a feeling of family responsibility".Penelitian ini bertujuan untuk mengungkap nilai-nilai kearifan lokal dari cara mahasiswa jurusan akuntansi syariah yang berasal dari suku Gorontalo mempraktikkan akuntansi modal. Penelitian ini menggunakan paradigma Islam dengan pendekatan etnometodologi Islam. Terdapat lima tahapan analisis data yaitu amal, ilmu, iman, informasi wahyu, dan ihsan. Hasil penelitian menunjukkan bahwa sebelum menerima beasiswa maka modal awal untuk membiayai kuliah diperoleh oleh mahasiswa dari kedua orang tua dan keluarga mereka. Praktik akuntansi modal tersebut syarat dengan nilai kearifan lokal berupa tanggung jawab. Nilai ini merupakan salah satu nasihat yang sering diungkapkan oleh tua-tua melalui lumadu “delo sipati lo malu’o tiloliyo kulu-kulu wala’iyo modudu’o yang memiliki makna berupa perasaan tanggung jawab keluarga”.

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Pengaruh Growth Opportunities, Intensitas Modal, dan Debt Covenant terhadap Konservatisme Akuntansi

Cited by 2 publications

References 9 publications

Empirical Evidence of Managerial Ownership, Leverage, Financial Distress, and Profitability on Accounting Conservatism in Mining Companies Listed on the Indonesian Stock Exchange During the Period of 2018-2021

Empirical Evidence of Managerial Ownership, Leverage, Financial Distress, and Profitability on Accounting Conservatism in Mining Companies Listed on the Indonesian Stock Exchange During the Period of 2018-2021

Portrait of Capital Accounting Practiced by Students of Sharia Accounting Department From Gorontalo Ethnic

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