Electronic Theses and Dissertation

Konservatisme akuntansi merupakan prinsip kehati-hatian dalam penyusunan laporan keuangan. prinsip konservatisme ini adalah mengakui beban dan kewajiban sesegera mungkin walaupun adanya ketidakpastian, tetapi baru mengakui pendapat dan aset ketika adanya kepastian mutlak bahwa pendaptan set tersebut diterima. tujuan dari penelitian ini adalah untuk menguji pengaruh intensitas modal, financial distress, laverage, analyst coverage dan investment opportunity set terhadap konservatisme akuntansi pada perusahaan yang terkoneksi politik yang terdaftar di bursa efek indonesia.populasi dalam penelitian ini adalah adalah perusahaan milik negara (bumn) yang terdaftar di bursa efek indonesia periode 2017-2021 sebanyak 22 perusahaan. penyeleksian sampel menggunakan metode proposive sampling, yang selanjutnya diperoleh sampel sebanyak 16 sampel. penelitian ini menggunakan teknik analisis regresi berganda untuk mengetahui besaran pengaruh tiap-tiap variabel. hasil penelitian menunjukkan secara parsial analyst coverage berpengaruh posiitf terhadap konservatisme akuntansi. financial distress, laverage dan investement opportunity set berpengaruh negatif terhadap konservatisme akuntansi. intensitas modal tidak berpengaruh terhadap konservatisme akuntansi. kata kunci : intensitas modal, financial distress, laverage, analyst coverage dan investment opportunity set terhadap konservatisme akuntansi

Accounting conservatism is the principle of prudence in the preparation of financial statements. The principle of conservatism is to recognize expenses and liabilities as soon as possible despite the uncertainty, but only recognize opinions and assets when there is absolute certainty that the set income is received. The purpose of this study was to examine the effect of capital intensity, financial distress, leverage, analyst coverage and investment opportunity set on accounting conservatism in politically connected companies listed on the Indonesia Stock Exchange. 22 companies listed on the Indonesia Stock Exchange for the period 2017-2021. The sample selection used the proposive sampling method, which then obtained a sample of 16 samples. This study uses multiple regression analysis techniques to determine the magnitude of the influence of each variable. The results showed that partially analyst coverage had a positive effect on accounting conservatism. Financial distress, leverage and investment opportunity set have a negative effect on accounting conservatism. Capital intensity has no effect on accounting conservatism. Keywords: Capital Intensity, Financial Distress, Laverage, Analyst Coverage And Investment Opportunity Set Against Accounting Conservatism