Open AccessPENGARUH LEVERAGE DAN LIKUIDITAS TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN ROKOK TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE
Author(s) -
Sofi Sani Safitri,
Sigit Prihanto Utomo
Publication year - 2020
Publication title -
journal of sustainability business research
Language(s) - English
Resource type - Journals
ISSN - 2746-8607
DOI - 10.36456/jsbr.v1i1.2990
Subject(s) - stock exchange , leverage (statistics) , nonprobability sampling , market liquidity , accounting , statistic , accrual , business , econometrics , statistics , economics , population , mathematics , finance , demography , earnings , sociology
This study aims to test the effects of leverage and liquidity on accounting conservatism, this research uses secondary data. Sample of this research is cigarette company from the Indonesian Stock Exchange in 2013-2018. Samples were collected by using purposive sampling method and resulting two companies to be the samples. The observations using descriptive statistic, a test of classical assumption, and multiple regression analysis. This study conclused that independent leverage variabel and liquidity has simultaneously effect to accounting conservatism, and leverage hasn’t effect significantly to accounting conservatism.