Pengaruh Growth Opportunity, Leverage dan Kepemilikan Manajerial terhadap Konservatisme Akuntansi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021

Abstract

This study aims to prove the effects of Growth Opportunity, Leverage, and Managerial Ownership towards Accounting Conservatism in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This research is taking the samples of manufacturing companies that are listed on IDX for the period 2019-2021. The Independent variables used in this study are Growth Opportunity, Leverage, and Managerial Ownership and the dependent variable is Accounting Conservatism. This research adopted the quantitative method using secondary data from financial reports from companies listed on the Indonesian Stock Exchange. The sample in this study is focused on processing the data taken from the sector of 39 manufacturing companies. The data collection method used is the purposive sampling method. The data analysis method uses multiple linear regression models. The results showed that the three variables studied had no effect on accounting conservatism in manufacturing companies listed on the IDX for the 2019-2021 period.