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 Mukhzarudfa Dosen Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jambi
  • Yudi Yudi Dosen Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jambi

DOI:

https://doi.org/10.22437/jaku.v6i1.13303

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.

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Published

2021-06-15

How to Cite

P., N. E., Mukhzarudfa, M., & Yudi, Y. (2021). ANALISIS PENGARUH KEPEMILIKAN TERKONSENTRASI DAN ASIMETRI INFORMASI TERHADAP PENERAPAN KONSEP KONSERVATISME AKUNTANSI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018. JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal), 6(1), 61-69. https://doi.org/10.22437/jaku.v6i1.13303

Issue

Vol. 6 No. 1 (2021): Jurnal Akuntansi & Keuangan Unja

Section

Articles

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Copyright (c) 2021 Magister Ilmu Akuntansi Universitas Jambi

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