PENGARUH KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, RASIO LEVERAGE, INTENSITAS MODAL TERHADAP KONSERVATISME AKUNTANSI

Abstract

This research aimed to test the influence of Managerial Ownership, Company Size, Leverage, Capital Intensity, to Accounting Conservatism through the annual finance report has been prepared by manufacturing company that listed in Indonesia Stock Exchange. The population in this research were manufacturing companies that listed in Indonesia Stock Exchange. Moreover, the sampling technique in this research used purposive sampling. The observation period was conducted from 2014 to 2016. The analysis model used multiple linier regression analysis. As the result, this research concluded that managerial ownership had negative influence on accounting conservatism. This showed that the managerial ownership was higher than the external party company since. Then, the company size had positive influence to the conservatism accounting. This showed when thr company got bigger, so it needed to be more careful in the preparing process of financial report. Therefore, the result of financial report was more conservative. Instead, the leverage had negative influence to accounting conservatism. This showed the bigger the leverage ratio maent the broader possibility for the company to increase the profit in a period. Otherwise, he financial report was not conservatism (optimistic), and capital intensity had positive influence to accounting conservatism.
Keywords: Managerial ownership, company size, leverage, capital intensity, accounting conservatism.