PENGARUH STRUKTUR KEPEMILIKAN INSTITUSIONAL, KESEMPATAN TUMBUH, DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI DENGAN LEVERAGE SEBAGAI VARIABEL PEMODERASI

Abstract

The aim of this study was to determine the effect of Institutional Ownership Structure, Growth Opportunities, and Company Size towards Accounting Conservatism with Leverage as Moderating Variable (Studies in Manufacture Companies Listed on Indonesia Stock Exchange Year 2015 - 2019). The population of this study are all manufacture company in Indonesia which is still operate during the years of 2015-2019 in total of 152 companies. Based on the criterias, there are 49 companies can be used as a sample in this study. This study uses secondary data in the form of annual financial statements and annual reports. Methods of data analysis that is used in this study are multiple linear regression analysis and moderated regression analysis. The result of this study indicate that Institutional Ownership Structure has positive effect on Accounting Conservatism, Growth Opportunities has no effect on Accounting Conservatism, Company Size has positive effect on Accounting Conservatism, and Leverage has no effect on Accounting Conservatism. Leverage can moderate the relation between Institutional Ownership Structure and Accounting Conservatism, Leverage cannot moderate the relation between Growth Opportunities and Accounting Conservatism, and Leverage cannot moderate the relation between Company Size and Accounting Conservatism.