Analisis Pengaruh Leverage, Ukuran Perusahaan, Profitabilitas, Intensitas Modal, dan Likuiditas Terhadap Konservatisme Akuntansi
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh leverage, ukuran perusahaan, profitabilitas, intensitas modal, dan likuiditas terhadap konservatisme akuntansi pada perusahaan manufaktur sektor Food & Beverage yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan. Teknik pengambilan sampel menggunakan metode purposive sampling, sehingga diperoleh 17 perusahaan dengan 85 observasi selama periode pengamatan. Setelah dilakukan penanganan data outlier, jumlah observasi akhir yang digunakan dalam analisis adalah sebanyak 81 observasi. Data dianalisis menggunakan analisis regresi linier berganda dengan bantuan aplikasi Statistical Package for the Social Sciences (SPSS) versi 21. Hasil penelitian menunjukkan bahwa secara parsial, leverage, ukuran perusahaan, dan profitabilitas tidak berpengaruh signifikan terhadap konservatisme akuntansi, sedangkan intensitas modal dan likuiditas berpengaruh positif dan signifikan terhadap konservatisme akuntansi.
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