Pengaruh Earning Pressure, Managerial Ownership, Profitability, Leverage, dan Growth Opportunities terhadap Accounting Prudence pada Perusahaan Manufaktur Sub Sektor Konsumsi dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022

Abstract

This study aims to determine the influence of earning pressure, managerial ownership, profitability, leverage, and growth opportunities on accounting prudence. The research object used is food and bevarage sub sector manufacturing companies listed on IDX year 2018-2022. The research sample was determined by purposive sampling method which compiled 12 samples of companies with a period of 5 years, with the result that the data processed is 60 data. The data used are financial reports from sample companies published on the website www.idx.co.id. The data analysis method used in this research is multiple linear regression. The tools used to determine the influence between variables is SPSS version 25. The results indicate that profitability and leverage had a significant positive on accounting prudence. Growth opportunities had a significant negative effect on accounting prudence. Earning pressure dan managerial ownership had no effect on accounting prudence. the value of adjusted R square of 0.228 means that the independent variables of earning pressure, managerial ownership, profitability, leverage, and growth opportunities on accounting prudence is 22,8%, while 77,2% were described by other variables not included in this study.