Open AccessPengaruh Leverage, Likuiditas, dan Intensitas Modal Terhadap Konservatisme Akuntansi Pada PT Gudang Garam Tbk
Author(s) -
Alin Agustina,
Zahra Prathamy,
Siti Moozanah,
Andy Juniarso
Publication year - 2021
Publication title -
jurnal aktiva : riset akutansi dan keuangan/jurnal aktiva
Language(s) - English
Resource type - Journals
eISSN - 2686-1054
pISSN - 2686-3618
DOI - 10.52005/aktiva.v3i1.86
Subject(s) - nonprobability sampling , accounting , leverage (statistics) , sample (material) , market liquidity , business , documentation , business administration , finance , mathematics , computer science , statistics , physics , sociology , population , demography , thermodynamics , programming language
In presenting financial statements, it is necessary to apply conservation accounting. Because to apply management flexibility in presenting financial statements. In writing this paper, the author raises a handful of discussions regarding the effect of leverage, liquidity and capital intensity on accounting conservation in an industry engaged in the tobacco sector. The method used in this research is a quantitative research method with secondary data obtained from the financial statements of the company PT Gudang Garam, Tbk in the 2018-2020 period. Techniques taken in collecting company data are documentation techniques and secondary data. In this study, the sample used was purposive sampling method, the aim was to obtain a representative sample based on predetermined criteria. The results obtained in this study indicate that liquidity does not have a significant effect on accounting conservatism. In a study that was conducted using only 3 periods, the authors hope that future research can carry out research in a wider period and with a larger company reach.