Does Capital Structure, Audit Quality, and Company Profitability Have an Impact on Accounting Conservatism?
(1) Universitas Siber Asia
(2) Alma Ata University
(3) Gadjah Mada University
(4) Alma Ata University
(5) IAIN Syekh Nurjati, Ceribon, Indonesia
(*) Corresponding Author
Abstract
This study aims to examine several factors that are thought to influence accounting conservatism, namely Capital Structure, Audit Quality, and Company Profitability. This study uses quantitative methods. All the manufacturing businesses included in this study are listed on the Indonesia Stock Exchange. Purposive sampling is the foundation of the sample selection technique. Panel regression, an analytical technique combining cross-sectional and time-series data, was employed in this study. The results showed that the capital structure variable did not affect accounting conservatism. Then the audit quality variable has a significant effect on accounting conservatism and the company's profitability variable does not affect accounting conservatism.
Keywords
References
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