Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen dan Leverage terhadap Konservatisme Akuntansi (Studi pada Perusahaan Sektor Industri dan Kimia yang Terdaftar di BEI Tahun 2018-2021)

Abstract

This study its purpose to determine and analyze the effect of Managerial Ownership, Institutional Ownership, Independent Commissioners, and Leverage on Accounting Conservatism. The population in this study were Industrial and Chemical sector companies listed on the IDX in 2018-2021. The sample determination method uses purposive sampling technique with data sources obtained from the Indonesia Stock Exchange (IDX) website, so that the sample used is 23 companies in the Industrial and Chemical sectors. The data analysis technique used is descriptive statistics, classical assumption test, normality test, autocorrelation test, multicollinearity test, heteroscedasticity test, multiple regression analysis, and hypothesis testing conducted using SPSS 26. The results of the study indicate that Institutional Ownership has a significant negative effect on Accounting Conservatism, but Managerial Ownership, Independent Commissioners, and Leverage have no effect on Accounting Conservatism. Overall, Managerial Ownership, Institutional Ownership, Independent Commissioners, and Leverage have no impact on Accounting Conservatism.