Open AccessPengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2008-2014
Author(s) -
Rilla Gantino
Publication year - 2016
Publication title -
jurnal dinamika akuntansi dan bisnis/jurnal dinamika akuntansi dan bisnis
Language(s) - English
Resource type - Journals
eISSN - 2528-1143
pISSN - 2355-9462
DOI - 10.24815/jdab.v3i2.5384
Subject(s) - stock exchange , leverage (statistics) , nonprobability sampling , business , accounting , capital structure , capital intensity , population , indonesian , finance , economics , human capital , debt , demography , sociology , economic growth , linguistics , philosophy , machine learning , computer science
This study examine the influence of firm size, firm risk, capital intensity, leverage, tax, litigation, ownership structure, and growth opportunity for accounting conservatism.The study population was 129 manufacturing companies listed in Indonesian Stock Exchange between 2009 and 2011. Based on purposive sampling method, 38 manufaturing companies was selected (or 114 observations). Data was selected from the companies’ financial reports and analysed by using multiple linear regression. This study uncovered that. the firm size, firm risk, capital intensity, leverage, tax, litigation, ownership structure, and growth opportunity have influence for accounting conservatism collectively. But, only firm size, firm risk, capital intensity, ownership structure and growth opportunity affect accounting conservatism individually in the studied companies