Pengaruh Profitabilitas, Leverage, dan Earning Pressure Terhadap Konservatisme Akuntansi dengan Kepemilikan Manajerial Sebagai Pemoderasi
- Stephanus Andi Adityaputra Politeknik YKPN Yogyakarta, Yogyakarta, Indonesia
-
Ratna Puji Astuti
*
Politeknik YKPN Yogyakarta, Yogyakarta,
Indonesia
(*) Corresponding Author
Abstract
This research aims to examine the effect of profitability, leverage, and earning pressure on accounting conservatism. The population in this study is the annually financial statements of technology sub-sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sample selection technique used purposive sampling. The samples that met the criteria were 26 companies with 78 observation data. The Moderated Regression Analysis (MRA) technique was used to test profitability, leverage, earning pressure on accounting conservatism and managerial ownership as a moderating variable. The results of the hypothesis test on the first hypothesis of the effect of profitability on accounting conservatism have a significance value of 0.000 < 0.05 indicating that profitability has a significant negative effect, while the second hypothesis of the effect of leverage on accounting conservatism has a significance value of 0.067 > 0.05 and the third hypothesis of the effect of earning pressure on accounting conservatism has a significance value of 0.297 > 0.05 meaning that leverage and earning pressure do not have a significant effect on accounting conservatism. Managerial ownership as a moderating variable is unable to moderate the effect of profitability, leverage, and earning pressure on accounting conservatism.
Downloads
References
Aliza, P., & Serly, V. (2020). Pengaruh Struktur Kepemilikan Dan Karakteristik CFO Terhadap Konservatisme Akuntansi. Jurnal Eksplorasi Akuntansi, 2(4), 3688–3704.
Azizah, T. N., & Kurnia, K. (2021). Pengaruh Profitabilitas, Leverage, dan Struktur Kepemilikan Manajerial Terhadap Penerapan Konservatisme Akuntansi. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 10(5).
Christian, N., Resnika, R., Yukie, H., Sitorus, R., Angelina, V., Sherly, S., & Febrika, F. (2022). Pendeteksian fraudulent financial reporting dengan earnings manipulation financial shenanigans: Studi kasus PT Envy Technologies Indonesia Tbk. Jurnal Ilmiah Akuntansi dan Bisnis, 7(1)
Furwati, C., Abbas, D. S., Hamdani, H., & Yahawi, S. H. (2022). Pengaruh kepemilikan manajerial, debt convenant dan risiko litigasi terhadap konservatisme akuntansi. Jurnal Ekonomi, Bisnis Dan Manajemen, 1(4), 82–99.
Hanum, T. F., Wijaya, A. L., & Sudrajat, M. A. (2021). Pengaruh Leverage, Financial Distress, Profitabilitas dan Growth Opportunity Terhadap Konservatisme Akuntansi. 2. Seminar Inovasi Manajemen Bisnis dan Akuntansi, 2020
Hariyanto, E. (2021). Analisis Faktor-faktor yang berpengaruh terhadap konservatisme akuntansi. Kompartemen: Jurnal Ilmiah Akuntansi, 18(1).
Ibrahimy, J. A. D., & Suryaputri, R. V. (2022). Pengaruh ukuran perusahaan serta leverage terhadap konservatisme akuntansi. Jurnal Ekonomi Trisakti, 2(2), 1913–1922.
Musbitah, N. P., & Kusumawati, E. (2024). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Growth Opportunity, Intensitas Modal, dan Profitabilitas Terhadap Konservatisme Akuntansi. Economics and Digital Business Review, 5(1), 287–293.
Noviyanti, A., & Agustina, L. (2021). Factors affecting accounting conservatism in Indonesia. Accounting Analysis Journal, 10(2), 116–123.
Nurcahyadi, K. (2025). Determining Factors in Implementing Accounting Conservatism: A Study of Technology and Health Companies in Indonesia. Shafin: Sharia Finance and Accounting Journal, 5(1), 1–15.
Putra, I. W. D., & Sari, V. F. (2020). Pengaruh Financial Distress, Leverage, Dan Profitabilitas Terhadap Konservatisme Akuntansi. Jurnal Eksplorasi Akuntansi, 2(4), 3500–3516.
Putri, N. M. P., & Kusumawati, E. (2024). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Growth Opportunity, Intensitas Modal, dan Profitabilitas Terhadap Konservatisme Akuntansi. Economics and Digital Business Review, 5(1), 437–449.
Ridho, M., & Arianto, D. (2021). Analisis faktor-faktor yang memengaruhi penerapan konservatisme akuntansi. Jurnal Ekonomi Dan Kewirausahaan, 21(3).
Rismawati, V. E., & Nurhayati, I. (2023a). Pengaruh Corporate Governance, Growth Opportunity, Profitabilitas Dan Leverage Terhadap Konservatisme Akuntansi Pada Perusahaan Yang Terdaftar Di Bei Tahun 2020-2022. Jurnal Riset Akuntansi Politala, 6(1), 166–181. https://doi.org/10.34128/jra.v6i1.192
Rismawati, V. E., & Nurhayati, I. (2023b). Pengaruh Corporate Governance, Growth Opportunity, Profitabilitas Dan Leverage Terhadap Konservatisme Akuntansi Pada Perusahaan Yang Terdaftar Di BEI Tahun 2020-2022. Jurnal Riset Akuntansi Politala, 6(1), 180–196.
Sabaruddin, R., & Affandi, A. (2021). Pengaruh Earning Presure Dan Leverage Terhadap Konservatisme Akutansi: Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019. Jurnal Neraca Peradaban, 1(1), 65–72.
Sanjaya, O., Prasetyo, M. T., Puspitasari, R., & Nooraeni, R. (2022). Konservatisme Akuntansi: Leverage, Likuiditas, Profitabilitas Dan Ukuran Perusahaan. Jurnal Comparative: Ekonomi Dan Bisnis, 3(2), 135–150.
Suwarti, T., Widati, L. W., Nurhayati, I., & Ainunnisa, S. Z. (2020). Pengaruh debt covenant, profitabilitas dan growth opportunities terhadap konservatisme akuntansi (study pada perusahaan manufaktur yang terdaftar di bei tahun 2016-2018). Proceeding SENDI_U, 2020
Wahyu Dwi Putra, I., & Fitria Sari, V. (2020). Pengaruh Financial Distress, Leverage, Dan Profitabilitas Terhadap Konservatisme Akuntansi. Jurnal Eksplorasi Akuntansi, 2(4), 3500–3516. https://doi.org/10.24036/jea.v2i4.299
Widhiastuti, R., & Rahayu, S. (2022). The role of financial distress in mediating the accounting conservatism practices. AKRUAL: Jurnal Akuntansi, 13 (2), 201–213.
Widiatmoko, J., Indarti, M. G. K., & Agustin, C. A. (2020). Corporate governance, growth opportunities dan konservatisme akuntansi: Bukti empirik pada perusahaan manufaktur di Bursa Efek Indonesia. Jurnal Akuntansi Bisnis, 18(2), 236–249.
Bila bermanfaat silahkan share artikel ini
Berikan Komentar Anda terhadap artikel Pengaruh Profitabilitas, Leverage, dan Earning Pressure Terhadap Konservatisme Akuntansi dengan Kepemilikan Manajerial Sebagai Pemoderasi
Pages: 702-710
Copyright (c) 2025 Stephanus Andi Adityaputra, Ratna Puji Astuti
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).
