ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN KONSERVATISME PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BEI TAHUN 2008-2011

Abstract

In general, conservatism describes pessimistic behavior when selecting accounting techniques for financial reporting. This research is aimed to know the influence of leverage, firm size, concentration ratio, and capital intensity to accounting conservatism. The measurement of accounting conservatism is using two methods, which are accrual conservatism and market to book value equity. The total number of sample firms used in this research is 186 companies. The analysis will use multiple regression analysis. The result of this research shows that variable leverage, concentration ratio, firm size and capital intensity shows negative impact to accounting conservatism when measurement accrual conservatism is used. Variable leverage and capital intensity also showed a negative effect to accounting conservatism, measured when using market to book value equity measurement. However, variables firm size and concentration ratio showed a positive effect to accounting conservatism.