Konservatisme Akuntansi: Analisis Likuiditas, Leverage, Growth Opportunity dan Kepemilikan Institusional

Maryati  Rahayu; Jayanti  Apri Emarawati

doi:10.37817/ikraith-ekonomika.v9i2.5558

Maryati Rahayu Universitas Persada Indonesia Y.A.I
Jayanti Apri Emarawati Universitas Persada Indonesia Y.A.I

DOI: https://doi.org/10.37817/ikraith-ekonomika.v9i2.5558

Keywords: konservatisme akuntansi, likuiditas, leverage, growth opportunity, kepemilikan institusional

Abstract

ABSTRAK
Konservatisme akuntansi dipandang sebagai mekanisme penting dalam menjaga kualitas laporan
keuangan. Terpilihnya 11 emiten Pharmaceutical yang tercatat di BEI 2020-2024, dengan
purposive sampling menggunakan Eviews12 untuk pengujian. Hasil pengujian menunjukkan
adanya pengaruh positif DER terhadap konservatisme akuntansi, sedangkan growth opportunity
berpengaruh negatif. Sementara itu, CR dan kepemilikan institusional tidak terbukti memengaruhi
konservatisme akuntansi. Leverage (DER) merupakan variabel yang dominan memengaruhi
konservatisme akuntansi dengan nilai koefisien 0,026593. Hasil uji F menunjukkan semua
variabel eksogen memengaruhi konservatisme akuntansi secara bersama-sama.

ABSTRACT
Accounting conservatism is regarded as an important mechanism in maintaining the quality of
financial statements. A total of 11 issuers in the Pharmaceutical sector listed on the Indonesia
Stock Exchange during 2020–2024 were selected through purposive sampling, with testing
conducted using Eviews 12. The test results show a positive effect of DER on accounting
conservatism, while growth opportunity has a negative effect. Meanwhile, CR and institutional
ownership were not proven to influence accounting conservatism. Leverage (DER) is the dominant
variable affecting accounting conservatism, with a coefficient value of 0.026593. Furthermore, the
F-test results show that all exogenous variables jointly affect accounting conservatism..

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