Open AccessDETERMINANT SIGNALING DAN PRUDENCE ACCOUNTING
Author(s) -
Dirvi Surya Abbas,
Imam Hidayat
Publication year - 2022
Publication title -
jurnal akuntansi bisnis /jurnal akuntansi bisnis
Language(s) - English
Resource type - Journals
eISSN - 2598-6767
pISSN - 1979-360X
DOI - 10.30813/jab.v15i1.2917
Subject(s) - nonprobability sampling , stock exchange , prudence , market liquidity , leverage (statistics) , profitability index , accounting , population , business , business administration , economics , finance , mathematics , statistics , theology , sociology , philosophy , demography
: The goal of this study was to see how liquidity, leverage, firm size, political cost, and profitability affected accounting conservatism. This study focuses on utility, infrastructure, and transportation firms that were listed on the Indonesia Stock Exchange between 2017 and 2018. Purposive sampling was used to choose the sample, which yielded 30 organizations. The population collected samples analyzed were 15 companies chosen using the purposive sampling approach. Secondary data received from the Indonesia Stock Exchange website is utilized. Panel data regression was used in the data analysis technique, which was carried out using the Eviews 9.0 program. This study's findings indicate that accounting conservatism is impacted by corporate size and political cost. Profitability, liquidity, and Prudent Accounting have no relationship. This means that a company's wealth can easily tolerate political expenditures; as a result, management is constantly pressured by the owner to be more cautious in disclosing information in its financial accounts. Keywords: Prudence Accounting, Liquidity, Leverage, Company size, Political Cost, Profitability ABSTRAK : Tujuan dari penelitian ini adalah untuk mengetahui bagaimana likuiditas, leverage, ukuran bisnis, biaya politik, dan profitabilitas mempengaruhi akuntansi prudence. Penelitian ini berfokus pada perusahaan-perusahaan di sektor utilitas, infrastruktur, dan transportasi yang terdaftar di Bursa Efek Indonesia antara tahun 2017 dan 2018. Sampel dipilih melalui purposive sampling, yang menghasilkan 30 organisasi. Populasi yang dijadikan sampel dan diteliti adalah 15 perusahaan yang dipilih dengan menggunakan strategi purposive sampling. Data sekunder dari website Bursa Efek Indonesia digunakan. Pendekatan analisis data meliputi regresi data panel, yang dilakukan dengan menggunakan aplikasi Eviews 9.0. Hasil penelitian ini menunjukkan bahwa ukuran bisnis dan biaya politik memiliki pengaruh terhadap akuntansi prudence. Profitabilitas, likuiditas, dan Akuntansi Prudent tidak berhubungan. Hal ini menunjukkan bahwa kekayaan perusahaan dapat dengan mudah menyerap pengeluaran politik, akibatnya, pemilik terus mendesak manajemen untuk lebih berhati-hati dalam memberikan informasi dalam catatan keuangannya. Kata Kunci: Prudence Accounting, Likuiditas, Leverage, Ukuran Perusahaan, Political Cost, Profitabilitas