This research is to determine the effect of managerial ownership, growth opportunities, financial pressure on prudent accounting with firm size and leverage as additional variables in state-owned companies listed on the Indonesia Stock Exchange (BEI). The research period used is 5 years, namely the 2018-2022 period. The sampling technique in this research is purposive sampling with a selected sample of 18 state-owned companies. The analytical method used to test the hypothesis is panel data regression analysis using Eviews 12. The research results show that managerial ownership, growth opportunities and financial distress have an effect on accounting prudence, while company size and leverage have no effect on accounting prudence. The implication of this research is that company management must be careful in dealing with permits in the future. At this time, they must apply accounting prudence to reduce the risks facing the company.
Penelitian
Analysis Of Factors Influencing Accounting Prudence (Empirical Study On State-Owned Enterprises Listed On The Indonesia Stock Exchange For The Period 2018-2022)
Penelitian
Index Akreditasi Jurnal: Sinta 3-4
Tanggal Publikasi: 24 Apr 2024
Abstrak
Keyword
Managerial Ownership, Growth Opportunities, Financial Distress, Firm Size, Leverage, Accounting Prudence
Sitasi
Agustina (2022) The Influence of Tax Planning, Managerial Ownership and Company Size on Profit Management (Empirical Study of Pharmaceutical Companies Listed on the Indonesia Stock Exchange 2017-2020). Thesis, ITB Ahmad Dahlan.
Agustina, L., Apriliyani, P., & Jati, K. (2023). The Influence of Managerial Ownership, Institutional Ownership, Investment Opportunity Set, and Capital Intensity on Accounting Conservatism with Political Connections as A Moderation Variable. Accounting Analysis Journal, 11(1), 64-74.
Akhsani, M. Y. (2018). Pengaruh Growth Opportunity, Leverage, Financial Distress, Dan Ukuran Perusahaan Terhadap Konservatisme Akuntansi. Universitas Muhammadiyah Magelang.
Anjeltusuwa, Nela dan Intan Pramesti Dewi. 2021: Pengaruh Financial Distress dan Leverage Terhadap Accounting Prudence. Jurnal Sains Manajemen dan Akuntansi.
Asiriuwa, O., dkk. (2019). Ownerships Structures and Accounting Conservatism among Nigeria Listed Firms. IOP Conference Series: Earth and Environmental Science, 331(1).
Ayuningsih, et.al. 2016. Pengaruh Debt Covenant, Kepemilikan Manajerial, dan Growth Opportunities terhadap Konservatisme Akuntansi. Fakultas Ekonomi dan Bisnis Universitas Islam Bandung. Hal 19-30.
CHEN, HANWEN, et al. “Association Between Borrower and Lender State Ownership and Accounting Conservatism.” Journal of Accounting Research, vol. 48, no. 5, 2010, pp. 973–1014.
Christian, O. C., et al. "Accounting Conservatism and Ownership Structure in Non-financial Listed Firms in Nigeria." International Journal of Health Sciences, no. II, 27 Mar. 2022, pp. 1533-1546.
D Byzalov, S Basu (2016). Conditional conservatism and disaggregated bad news indicators in accrual models. Review of Accounting Studies 21(3), 859-897.
Deliana, D., Rahman, A., Monica, L. (2021). Faktor-faktor yang Mempengaruhi Auditor Switching, 5(1).
El-Habashy, Hanaa Abdelkader. (2019). The Effect Of Board And Ownership Structures On The Performance Of Publicly Listed Companies In Egypt. Academy of Accounting and Financial Studies Journal, 23(1), 1–15.
Fatmariani, F. (2013). Pengaruh Struktur Kepemilikan, Debt Covenant Dan Growth Opportunities Terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia, Vol 1, No 1 (2013). Universitas Negeri Padang.
Gong Y, Choi SU (2021). State Ownership and Accounting Quality: Evidence from State-Owned Enterprises in China. Sustainability; 13(15):8659.
Hajawiyah, A., Wahyudin, A., Kiswanto, Sakinah, Pahala, I., & Ntim, C. G. (2020). The effect of good corporate governance mechanisms on accounting conservatism with leverage as a moderating variable. Cogent Business & Management, 7(1).
Hasan et al. (2021). Kebijakan Pemulihan Ekonomi Nasional untuk BUMN. Jakarta: Indonesia Corruption Watch.
Idrus, M., Fatimah, S., Mukhtar, A., & Salam, K. N. (2022). Examining the Factors Affecting Accounting Prudence. Atestasi : Jurnal Ilmiah Akuntansi, 5(1), 62–76.
Khaliq, A., et al. (2014). Identifying Financial Distress Firms: A Case Study of Malaysia’s Government Linked Company (GLC). International Journal of Economics, Finance and Management. Vol.3, No.3.
Kristanti, FT. (2016). The Determinant of Financial Distress on Indonesian Family Firm, Volume 219, Pages 440-447.
Liu, S. (2019). The Impact of Ownership Structure on Conditional and Unconditional Conservatism in China : Some New Evidence. Journal of International Accounting, Auditing and Taxation, 34, 49–68.
Matonti, G., et al. "The impact of financial difficulties on earnings management strategies: The case of Italian non-listed firms." African Journal of Business Management 14.11 (2020): 511-528.
Nugraha, N. B., & Meiranto, W. (2015). Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Profitabilitas, Leverage Dan Capital Intensity Terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan 68 Non-Keuangan yang Terdaftar di BEI Selama Periode 2012-2013). Fakultas Ekonomika dan Bisnis.
Noviantari, N., & Ratnadi, N. (2015). Pengaruh Financial Distress, Ukuran Perusahaan, Dan Leverage Pada Konservatisme Akuntansi. E-Jurnal Akuntansi, 11(3), 646–660.
Pasko, O., Chen, F., Birchenko, N., & Ryzhikova, N. (2021). Corporate Governance Attributes and Accounting Conservatism: Evidence from China. Studies in Business and Economics, 16(3), 173-189.
Pelger, C. (2020) ‘The Return of Stewardship, Reliability and Prudence – A Commentary on the IASB’s New Conceptual Framework’, Accounting in Europe, 17(1), pp. 33–51.
Praja et al. (2020). Kumpulan Studi Kasus Manajemen Risiko di Indonesia. Bandung: PT. CIPTA RAYA MEKAR SAHITYA.
Putri, S. S., & Herawati, V. (2020). Pengaruh Financial Distress, Risiko Litigasi, Firm Risk Terhadap Accounting Prudence Dengan Menggunakan Firm Size Sebagai Variabel Moderasi. KOCENIN Serial Konferensi No. 1, 1(1), 1–14.
Rahman Fitri, M. (2020). Pengaruh Financila Distress Dan Leverage Terhadap Accounting Prudence. 21(1), 1–9.
Sari (2021). Debt, State-owned Enterprise, and Accounting Conservatism: Indonesia Evidence. SCITEPRESS – Science and Technology Publications.
Sari, S. N., & Agustina, L. (2021). Leverage as a Moderator of the Effect of Company Size, Managerial Ownership, and Conflict of Interest on Accounting Conservatism. Accounting Analysis Journal, 10(1), 47-54.
Savitri Primasari, N., & Usbah, M. (2020). Pengaruh Ukuran Perusahaan, Growth Opportunity, Profitabilitas dan Financial Distress terhadap Prudence pada Perusahaan BUMN yang terdaftar di BEI Periode 2014 - 2019. Prosiding National Conference for Ummah, 1(1).
S Deslatu & Y.S. Susanto (2017). Pengaruh Kepemilikan Managerial, Debt Covenant, Litigation, Tax and Political Costs dan Kesempatan Bertumbuh Terhadap Konservatisma Akuntansi. (Jurnal Ekonomi dan Keuangan) 14(2):137.
Susanto, Barkah, and Tiara Ramadhani. "Faktor-faktor yang Memengaruhi Konservatisme (Studi pada Perusahaan Manufaktur yang Terdaftar di Bei 2010-2014)." Jurnal Bisnis dan Ekonomi, vol. 23, no. 2, 2016.
Suwarti, T., Widari, L. W., Nurhayati, I., & Ainunnisa, S. Z. (2020). Pengaruh debt covenant, profitabilitas dan growth opportunities terhadap konservatisme akuntansi (Study pada perusahaan manufaktur yang terdaftar di BEI. Proceeding SENDIU, 5, 627–632.
Ursula, E., & Adhivinna, V. (2018). Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan, Leverage, dan Growth Opportunities Terhadap Konservatisme Akuntansi. Jurnal Akuntansi, 6(2), 194 - 206.
Waluyo, W., 2019. The Impact of Ownership Structure on Corporate Social Responsibility. Opción: Revista de Ciencias Humanas y Sociales, (89), p.197.
Wulandari, I., Andreas, Ilham E. (2014). Pengaruh struktur kepemilikan manajerial, debt covenant dan growth opportunities terhadap konservatisme akuntansi, Vol 1, No 2.
Yusera, R. (2021). Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan, Leverage, Growth Opportunities Dan Financial Distress Terhadap Prudent Akuntansi. 2(2), 362–378.
Zahro, N. (2021). Growth Opportunity, Capital Intensity, and Accounting Conservatism: The Moderating Role of Managerial Ownership. KnE Social Sciences, 5(7), 71–77.