PENGARUH INTENSITAS MODAL, RISIKO LITIGASI, DAN KEPEMILIKAN ASING TERHADAP KONSERVATISME AKUNTANSI

SAPARI, ALTIA PARADILA and Aspahani, Aspahani (2024) PENGARUH INTENSITAS MODAL, RISIKO LITIGASI, DAN KEPEMILIKAN ASING TERHADAP KONSERVATISME AKUNTANSI. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of capital intensity, litigation risk, and foreign ownership on accounting conservatism. The object of this research is property and real estate companies listed on the Indonesia Stock Exchange in 2020-2022. The number of research samples was 59 companies with a total of 177 observations determined by purposive sampling method. This study uses a quantitative approach with the type of data in the form of secondary data sourced from the official portal of the Indonesia Stock Exchange or portals managed by the company. Hypothesis testing in this study uses panel data regression analysis techniques which are processed using the Eviews computer application. Based on the results of the random effect model, it shows that capital intensity affects accounting conservatism, while litigation risk and foreign ownership have no effect on accounting conservatism.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Intensitas Modal, Risiko Litigasi, Kepemilikan Asing, Konservatisme Akuntansi
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Altia Paradila Sapari
Date Deposited:	19 Jun 2024 05:39
Last Modified:	19 Jun 2024 05:39
URI:	http://repository.unsri.ac.id/id/eprint/147014

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