Pengaruh Perspektif Positive Accounting Theory, Growth Opportunities dan Operating Cash Flow Terhadap Konservatisme Akuntansi Pada Perusahaan Jasa yang Terdaftar di BEI Periode 2010-2013

Abstract

Penelitian ini bertujuan Untuk mengetahui pengaruh perspektif positive accounting theory (kepemilikan manajerial, kepemilikan public, leverage, Firm Size, intensitas modal), Growth Oppurtunities dan operating cash flow secara parsial maupun simultan terhadap konservatisme akuntansi perusahaan jasa yang terdaftar di BEI periode 2010-2013. Populasi penelitian ini adalah perusahaan jasa yang terdaftar di Bursa Efek Indonesia periode 2010-2013. Sampel yang diambil sebanyak 78 perusahaan, 16 diantaranya merupakan sampel yang memenuhi kriteria. Teknik yang digunakan untuk pengambilan sampel adalah purpose sampling. teknik analisis data dalam penelitian ini adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa persepktif positive accounting theory (kepemilikan manajerial dan kepemilikan public) dan operating cash flow berpengarung negative secara parsial terhadap konservatisme akuntansi, sedangkan perspektif positive accounting theory (leverage, firm size, intensitas modal), growth oppurtunities berpengaruh positive secara parsial terhadap konservatisme akuntansi. Dan seluruh variabel independen berpengaruh signifikan secara simultan terhadap konservatisme akuntansi

This research aims to determine the effect of positive accounting theory perspective (managerial ownership, public ownership, leverage, Firm Size, capital intensity), Growth oppurtunities and operating cash flow partially or simultaneously toward conservatism accounting services companies listed on the Indonesia stock exchange periodic 2010-2013. The population of this research is the services companies listed in Indonesia stock exchange in periodic 2010-2013. The samples taken are as many as 78 companies, 16 of which are samples that meet the criteria. The technique used for sampling is purpose sampling. The data analysis technique in the research is multiple linear regression. The results showed that positive accounting theory perspective ( managerial ownership and public ownership) and operating cash flow partially negative effect partially on accounting conservatism, while positive accounting theory perspektive (leverage, firm size and capital intensity), growth oppurtunities positive effect partially on accounting conservatism. And all independent variables simultaneously have significant influence on accounting conservatism