ANALISIS PENGARUH KEPEMILIKAN TERKONSENTRASI DAN ASIMETRI INFORMASI TERHADAP PENERAPAN KONSEP KONSERVATISME AKUNTANSI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018

Authors

  • Novita Eka P Alumni Magister Ilmu Akuntansi Pascasarjana Universitas Jambi Tahun 2019, bekerja di Universitas Muaro Bungo Jambi
  • Mukhzarudfa Dosen Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jambi
  • Yudi Dosen Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jambi

Keywords:

Insider Ownership, Outsider Ownership, Information Asymmetry, Accounting Conservatism

Abstract

This study aims to analyze the effect of insider, outsider concentrated ownership, and information asymmetry on the application of the concept of accounting conservatism either partially or simultaneously. The population in this study were companies listed on the IDX in 2018, 648 companies. Sampling technique used in this study was purposive sampling,  sample of 70 companies. With the data analysis technique used is through multiple linear regression equations with SPSS. The results showed that partially outsider concentrated ownership and information asymmetry had a positive and significant effect on the application of the concept of accounting conservatism. Meanwhile, insider concentrated ownership has no effect on the application of the accounting conservatism concept. Simultaneous testing it can be concluded that insider, outsider concentrated ownership, and information asymmetry together have a positive and significant effect on the application of the concept of accounting conservatism. Where the magnitude of the influence of Insider Ownership, Outsider Ownership, and Information Asymmetry on the application of the concept of accounting conservatism is 42.6%, while the remaining 57.4% is influenced by other variables that are not careful in this study.

Downloads

Download data is not yet available.

References

Andreas, Hans Hananto, Albert Ardeni, and Paskah Ika Nugroho. 2017. “Konservatisme Akuntansi Di Indonesia.” Jurnal Ekonomi dan Bisnis 20(1): 1.

Anindya, Khoirina Nur. 2016. “Pengaruh Struktur Kepemilikan Dan Control Contestability Terhadap Kinerja Perusahaan.” Gadjah Mada.

Brigham dan Houston. 2006. Dasar-Dasar Manajemen Keuangan. Kesepuluh. Jakarta: Salemba Empat.

Dallas, George. 2004. Governance and Risk: Analytical Hand Book for Investors, Managers, Directors, and Stakeholders, Standards and Poor, Governance Service. New York: Mc. Graw Hill.

Fuad. 2012. “TERHADAP RELEVANSI INFORMASI AKUNTANSI Fuad Universitas Diponegoro.” Jurnal Akuntansi & Auditing 9(1): 43–55.

Handayani, CItra. 2007. “Analisis Pengaruh Proporsi Kepemilikan Saham Terhadap Kebijakan Pendanaan Dalam Meningkatkan Kinerja Perusahaan.” Universitas Diponegoro.

Hendrikson, Eldon S dan Michael F. Van Breda. 2000. Accounting Theory. Kelima. Batam: Interaksara.

I Made Sudana. 2011. Manajemen Keuangan Perusahaan Teori Dan Praktik. Jakarta: Erlangga.

Kartika Subroto Prihatiningtyas. 2015. “Analisa Kepemilikan Terkonsentrasi Dan Asimetri Informasi Terhadap Konservatisma Akuntans.” Jurnal Akuntansi Multiparadigma 6(3): 504–11.

lafond dan watts. 2006. “The Information Role of Conservatism.” Engenharia Agricola 83(2): 447–78.

Mamesah, Melisa, David P.E. Saerang, and Linda Lambey. 2016. “Faktor-Faktor Yang Mempengaruhi Penerapan Konservatisme Akuntansi Pada Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia, Bursa Malaysia Dan Singapore Stock Exchange Tahun 2010-2014.” Accountability 5(2): 237.

Nuryaman. 2009. “PENGARUH KONSENTRASI KEPEMILIKAN, UKURAN PERUSAHAAN, DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUKARELA.” Jumal Akuntansi dan Keuangan Indonesia 6(Nomor 1): 89–116.

Suwardjono. 2013. Teori Akuntansi Perekayasaan Pelaporan Keuangan. Ketiga. Yogyakarta: BPFE-Yogyakarta.

Wasillah. 2005. “Wasilah 2005.Pdf.” Akuntansi Dan Keuangan Indonesia 2(1): 1–23.

Watts, Ross L. 2003. “Conservatism in Accounting Part II: Evidence and Research Opportunities.” Accounting Horizons 17(4): 287–301.

Yunos. 2011. “The Effect of Ownership Concentration, Board of Directors, Audit Committee and Ethnicity on Conservative Accounting: Malaysian Evidence.” Doctoral dissertation, Edith Cowan University.

Downloads

Published

2021-06-15

How to Cite

Eka P, N., Mukhzarudfa, & Yudi. (2021). ANALISIS PENGARUH KEPEMILIKAN TERKONSENTRASI DAN ASIMETRI INFORMASI TERHADAP PENERAPAN KONSEP KONSERVATISME AKUNTANSI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018. Jurnal Akuntansi & Keuangan Unja, 6(1), 61-69. Retrieved from https://online-journal.unja.ac.id/jaku/article/view/13303

Most read articles by the same author(s)

1 2 3 > >>