Hening Vidyari Shinta Sugiarto, - and Fachrurrozie, FE Akuntansi (2018) The Determinant of Accounting Conservatism on Manufacturing Companies in Indonesia. Accounting Analysis Journal, 7 (1). pp. 1-9. ISSN 2252-6765

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Abstract

The aim of this research is to examine the influence of financial distress, leverage, in�vestment opportunity set (IOS), and managerial ownership to accounting conservatism. The populations of this research were 143 manufacturing companies that listed in In�donesia Stock Exchange (IDX) for year 2013-2016. Technique to collect the sample was purposive sampling, and obtained 20 samples and 80 unit of analysis. The research used multiple regression analysis method by IBM SPSS 23. The result showed that financial distress and leverage significantly have positive influence towards accounting conserv�atism. Investment opportunity set (IOS) does not have influence towards accounting conservatism. Managerial ownership significantly have negative influence on account�ing conservatism. Based on the research results, it can be concluded that financial dis�tress and leverage can increase the implementation of accounting conservatism. While, managerial ownership can decrease the implementation of accounting conservatism.

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