PENGARUH UKURAN PERUSAHAAN, KESEMPATAN BERTUMBUH, DAN INTENSITAS MODAL TERHADAP KONSERVATISME AKUNTANSI DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sektor Makanan dan Minuman Yang Terdaftar di BEI Tahun 2018 - 2022)

Abstract

This study aims to provide empirical evidence of firm size, growth opportunities, and capital intensity on accounting conservatism and provide empirical evidence that leverage moderates the effect of growth opportunities and capital intensity on accounting conservatism. This study uses a quantitative approach model, and purposive sampling method with 334 samples. The analytical method in this study used multiple linear regression analysis. The results of the study show that: 1) Firm size has an effect on accounting conservatism. 2) Growth opportunities have no effect on accounting conservatism. 3) Capital intensity has no effect on accounting conservatism. 4) Leverage is not able to moderate the effect of firm size on accounting conservatism, (5) Leverage is not able to moderate the effect of growth opportunities on accounting conservatism, (6) Leverage is able to moderate the effect of capital intensity on accounting conservatism.

Keywords: Company Size, Growth Opportunities, Capital Intensity, Accounting Conservatism, leverage