The Influence Of Institutional Ownership, Company Size, Capital Intensity On Accounting Conservatism With Litigation Risk As A Moderation
Keywords:
Accounting Conservatism, Institutional Ownership, Company Size, Capital Intensity, Litigation RiskAbstract
This study aims to empirically examine the effect of Institutional Ownership, Firm Size, Capital Intensity, and Litigation Risk, either simultaneously or partially on Accounting Conservatism in Manufacturing Companies in the Basic Industrial Sector listed on the Indonesia Stock Exchange. This study uses a sample of basic industrial companies listed on the Indonesia Stock Exchange during the period 2016 – 2020. Based on the purposive sampling method, the number of basic industrial companies that are sampled in this study are 8 companies. Hypothesis testing using panel data regression analysis using the EViews 10 program. The results showed that capital intensity had a positive effect on accounting conservatism, firm size and litigation risk had a negative effect on accounting conservatism. While institutional ownership has no effect on accounting conservatism
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Copyright (c) 2024 Desi Mardania., Dirvi Surya Abbas (Author)
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