PENGARUH PROFITABILITAS, LEVERAGE, DAN STRUKTUR KEPEMILIKAN MANAJERIAL TERHADAP PENERAPAN KONSERVATISME AKUNTANSI

Abstract

This research aimed to examine the effect of profitability, leverage, and managerial ownership structure on the implementation of accounting conservatism. Profitability was measured by return on equity, leverage measured by debt to assets ratio, and managerial ownership structure measured by managerial ownership. In contrast, the market measured accounting conservatism to book ratio (MTBR). This research was used quantitatively. The research sample used a purposive sampling method. The research sample was selected according to the determined criteria. The purposive sampling method obtained 51 samples from 17 manufacturing companies listed on Indonesia Stock Exchange in the 2017-2019 periods. The analysis data of this researchused multiple linear regressions analysis with SPSS 26 version. Accounting conservatism was accounting principles that accelerate the recognition of losses and expenses and free the recognition of profits and assets. This researchshowed that profitability and leverage had a positive effect on the implementation of accounting conservatism. Meanwhile, the managerial ownership structure did not have any effect on the implementation of accounting conservatism.
Keywords: profitability, leverage, managerial ownership structure, accounting conservatism