PENGARUH UKURAN PERUSAHAAN, CASH FLOW, DAN INTENSITAS MODAL TERHADAP KONSERVATISME AKUNTANSI DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI (Studi Pada Sektor Industri Barang dan Konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2014-2020

Reni Tri Yuliana, Juli Murwani, Maya Novitasari

Abstract


This study aims to empirically examine the effect of firm size, cash flow and capital intensity on accounting conservatism. And the indirect effect of firm size, cash flow and capital intensity on accounting conservatism through leverage as a moderating variable. This research was conducted in manufacturing companies in the consumer goods and industrial sector listed on the Indonesia Stock Exchange (IDX) in the 2014-2020 period. The method of determining the sample using purposive sampling method so that the sample used is 317 companies. The research method used is a quantitative approach using data analysis and the help of the SPSS version 16 program. The results of this study are firm size has an effect on accounting conservatism. Cash flow and capital intensity have no effect on accounting conservatism. Leverage is able to moderate the effect of capital intensity on accounting conservatism. Leverage is not able to moderate the effect of firm size on accounting conservatism. Leverage is not able to moderate the effect of cash flow on accounting conservatism.

Keywords: Firm Size, Cash Flow, Capital Intensity, Accounting Conservatism, Leverage


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