PENGARUH MANAGERIAL OWNERSHIP, GROWTH OPPORTUNITY, LEVERAGE, DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2019-2020

Binsar Sitorus. 7182220019. The Effect of Managerial Ownership, Growth Opportunity, Leverage, and Profitability on Accounting Conservatism in Manufacturing Companies on the Indonesia Stock Exchange in 2019-2020. Thesis, Department of Accounting, Faculty of Economics, State University of Medan.
The problem in this study is the lack of application of accounting conservatism that makes cases of manipulation of financial statements often occur in Indonesia which can harm financial statement holders. The purpose of this study is to determine the effect of Managerial Ownership, Growth Opportunity, Leverage, and Profitability on Accounting Conservtism in manufacturing companies on the Indonesia Stock Exchange in 2019-2020. The population in this study are all manufacturing companies on the Indonesia Stock Exchange in 2019-2020. The data collection technique used is purposive sampling method, with a total sample of 63 companies. The period contained in this study is 2 years, namely 2019-2020 so that the research data is 126. The data collection technique used is to download financial reports from the www.idx.co.id site or the official website of the company under study. The data analysis technique of this research consisted of descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results show that managerial ownership, growth opportunity, leverage, and profitability simultaneously affect accounting conservatism. While partially managerial ownership has no effect on accounting conservatism, growth opportunity has a significant negative effect on accounting conservatism, leverage has no effect on accounting conservatism, and profitability has a significant negative effect on accounting conservatism.