Pengaruh Konflik Kepentingan, Kepemilikan Manajerial, Dewan Komisaris Independen, dan Ukuran Perusahaan terhadap Konservatisme Akuntansi
Abstract
Konservatisme adalah prinsip bahwa keuntungan dan aset diakui ketika kemungkinan terjadinya tinggi, tetapi pengeluaran dan hutang segera diakui. Dengan demikian, laba yang disajikan dalam laporan keuangan meliputi prinsip-prinsip kehati-hatian dalam menghindari kemungkinan ketika ada risiko. Tujuan dari penelitian ini adalah untuk mengkaji pengaruh konflik kepentingan, kepemilikan manajerial, dewan komisi independen, dan konservatisme akuntansi ukuran perusahaan. Sampel penelitian ini adalah 10 perusahaan yang terindeks LQ45 dari tahun 2016 hingga 2020 dengan menggunakan metode purposive sampling, sehingga diperoleh total 50 data penelitian. Teknik analisis data panel diterapkan dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa Benturan Kepentingan, Kepemilikan Manajerial, Dewan Komisaris Independen, dan Ukuran Perusahaan memiliki pengaruh simultan terhadap Konservatisme Akuntansi. Sebagian, ukuran perusahaan memiliki efek positif pada konservatisme akuntansi. Sementara itu, Benturan Kepentingan, Kepemilikan Manajerial, dan Dewan Komisaris Independen tidak berpengaruh terhadap Konservatisme Akuntansi.
Kata Kunci: Konflik Kepentingan; Kepemilikan Manajerial; Dewan Komisaris Independen; Ukuran Perusahaan; Konservatisme Akuntansi
Abstract
Conservatism is the principle that gains and assets are recognized when probability of occurring is high, but expenses and debts are recognized immediately. Thus, the profit presented in the financial statements includes the principles of prudence in avoiding the possibility when there is a risk. The purpose of this study was to examine the effect of conflicts of interest, managerial ownership, independent commission boards, and firm size accounting conservatism. The sample of this research is 10 companies indexed LQ45 from 2016 to 2020 using purposive sampling method, so that a total of 50 research data are obtained. Panel data analysis techniques are applied in this study. The results of this study indicate that Conflict of Interest, Managerial Ownership, Independent Board of Commissioners, and Company Size have a simultaneous effect on Accounting Conservatism. Partially, firm size has a positive effect on accounting conservatism. Meanwhile, Conflict of Interest, Managerial Ownership, and Independent Board of Commissioners have no effect on Accounting Conservatism.
Keywords: Conflict of interest; Managerial Ownership; Independent Boards of Commissions; Firm Size; and Accounting Conservatism.
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DOI: https://doi.org/10.37531/sejaman.v5i2.2391
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